%0 Generic
%A Agnes , Chrismonica Manik 
%C UNIVERSITAS LAMPUNG
%D 2023
%F eprints:72120
%I FAKULTAS EKONOMI DAN BISNIS
%T ANALISIS PERBANDINGAN TINGKAT FINANCIAL DISTRESS SEBELUM DAN SAAT ADANYA PANDEMI COVID-19 (Studi Pada Perusahaan Jasa Sub Sektor Restoran, Hotel, dan Pariwisata yang Terdaftar di Bursa Efek Indonesia Tahun 2018 - 2021)
%U http://digilib.unila.ac.id/72120/
%X Penelitian ini bertujuan untuk mengetahui tingkat financial distress di  Indonesia sebelum dan selama pandemi Covid-19, serta mengidentifikasi  perusahaan jasa di subsektor restoran, hotel, dan pariwisata yang mengalami  financial distress selama pandemi. Analisis Altman Z-Score digunakan untuk  menganalisis perusahaan-perusahaan tersebut yang terdaftar di Bursa Efek  Indonesia (BEI). Sampel penelitian terdiri dari 33 perusahaan yang diamati  selama empat tahun, mulai dari 2018 hingga 2019 (sebelum pandemi) dan  dari 2020 hingga 2021 (selama pandemi). Uji Wilcoxon digunakan dalam  penelitian ini. Temuan menunjukkan bahwa total 16 perusahaan mengalami  kesulitan keuangan di tengah wabah Covid-19, seperti yang dinilai dengan  metode Altman Z-Score. Kesenjangan penting ada dalam tingkat kesulitan  keuangan yang cenderung tidak menguntungkan karena perubahan keadaan  keuangan yang dipengaruhi oleh penurunan pendapatan dan keuntungan  operasional.  Kata Kunci: Altman Z-Score, Covid-19, Financial distress, Wilcoxon    The objective of this research was to examine the degree of financial distress  in Indonesia prior to and during the Covid-19 pandemic, as well as to identify  service companies in the restaurant, hotel, and tourism sub-sectors that  encountered financial distress during the pandemic. The Altman Z-Score  analysis was employed to analyze the aforementioned companies, which were  listed on the Stock Exchange Indonesia (IDX). The study's sample comprised  33 companies that were observed over a period of four years, spanning from  2018 to 2019 (prior to the pandemic) and from 2020 to 2021 (during the  pandemic). The Wilcoxon Signed Rank Test was employed in the present  investigation. The findings indicate that a total of 16 firms encountered  financial difficulties amidst the Covid-19 outbreak, as assessed by the Altman  Z-Score. A notable disparity exists in the extent of financial hardship that is  trending unfavorably owing to alterations in financial circumstances that are  impacted by reduced earnings and operational gains.  Keywords: Altman Z-Score, Covid-19, Financial distress, Wilcoxon.