%0 Generic
%A Ichsan,  Nanda Ramadhan
%C UNIVERSITAS LAMPUNG
%D 2023
%F eprints:70808
%I EKONOMI DAN BISNIS
%T ANALISIS PERBANDINGAN KINERJA KEUANGAN PERUSAHAAN PADA SUB SEKTOR HOTEL, RESTORAN DAN PARIWISATA SEBELUM DAN SAAT PANDEMI COVID-19 PERIODE 2019-2021
%U http://digilib.unila.ac.id/70808/
%X This study uses Current Ratio (CR), TATO (Total Asset Turnover), Return On Asset (ROA), Earning Per Share (EPS), and Debt Asset Ratio (DAR) to test whether there are differences in performance conditions. Corporate finance before and during the COVID-19 pandemic. There are differences between previous studies that found no differences between the financial ratios mentioned before and during the COVID-19 pandemic. In this study, the research method used is descriptive comparative and quantitative techniques. From 2019 to 2021, financial statistics are used in  this  analysis.  Purposive  sampling  was  used  to  determine  the  sample,  and  24  companies  were determined  according  to  the  criteria.  When  the  data  were  not  normally  distributed,  the  non-parametric Wilcoxon signed-rank test was used instead of the paired sample t-test as a normality test. The results showed that financial performance, measured by CR, TATO, ROA, EPS, and DAR, had significant  differences  before  and  during  the  COVID-19  pandemic.  In  24  companies  analyzed,  the results showed a significant value (α) of 5% and a decrease in the value of financial performance. This shows that business actors in Indonesia's hotel, restaurant and tourism sub-sector are suffering greatly from the COVID-19 outbreak. The results of this study are expected to help as material for evaluation and investment decision-making. In addition, this research can be used as information on businesses that are vulnerable to financial performance problems under certain conditions, such as before and during a pandemic, so that the industry can take immediate action as a step to maintain its operations in the future.      Keywords: Financial Performance, Covid-19 Pandemic, Hotel, restaurant,and tourism subsector                Penelitian ini menggunakan Current Ratio (CR), TATO (Total Asset Turnover), Return On Asset (ROA), Earning Per Share (EPS), dan Debt Asset Ratio (DAR) untuk menguji apakah terdapat perbedaan kondisi kinerja keuangan perusahaan sebelum dan selama pandemi COVID-19. Terdapat perbedaan antara penelitian sebelumnya yang tidak menemukan perbedaan rasio keuangan yang disebutkan sebelum dan selama pandemi COVID-19. Dalam penelitian ini, metode penelitian yang digunakan adalah teknik deskriptif komparatif dan kuantitatif. Dari 2019 hingga 2021, statistik keuangan digunakan dalam analisis ini. Purposive sampling digunakan untuk menentukan sampel, dan ditentukan 24 perusahaan sesuai dengan kriteria. Ketika data tidak terdistribusi normal, uji peringkat bertanda Wilcoxon non-parametrik digunakan sebagai pengganti uji t sampel berpasangan sebagai uji normalitas. Hasil penelitian menunjukkan bahwa kinerja keuangan yang diukur dengan CR, TATO, ROA, EPS, dan DAR memiliki perbedaan yang signifikan sebelum dan selama masa pandemi COVID-19. Pada 24 perusahaan yang dianalisis, hasilnya menunjukkan nilai signifikan (α) sebesar 5% dan penurunan nilai kinerja keuangan. Hal ini menunjukkan bahwa pelaku usaha di subsektor hotel, restoran, dan pariwisata Indonesia sangat menderita akibat wabah COVID-19. Hasil penelitian ini diharapkan dapat membantu sebagai bahan evaluasi dan pengambilan keputusan investasi. Selain itu, penelitian ini dapat digunakan sebagai informasi bisnis yang rentan terhadap masalah kinerja keuangan dalam kondisi tertentu, seperti sebelum dan selama pandemi, sehingga industri dapat mengambil tindakan segera sebagai langkah untuk mempertahankan operasinya di masa depan.      Kata Kunci : Kinerja keuangan; Pandemi covid19; Subsektor hotel, restoran, dan pariwisata