PENGARUH PANDEMI VIRUS COVID-19 TERHADAP LAPORAN KEUANGAN TRIWULAN PADA PERUSAHAAN LQ-45 YANG TERDAFTAR DI BURSA EFEK INDONESIA

Abstract

This study aims to determine the effect of the covid-19 virus pandemic on quarterly financial reports on LQ-45 companies listed on the Indonesia Stock Exchange, by looking at whether there are differences in the financial statements of LQ-45 companies before and during the Covid-19 virus pandemic. The research sample was taken using purposive sampling method. The population in this study were LQ-45 companies listed on the Indonesian stock exchange (BEI) for the period 2019-2020, so there were 45 companies in this study population. As for those selected according to the specified sample criteria were 33 companies. The data were collected using the documentation method. This study was analyzed using the Paired Sample T-test analysis tool. Before testing the difference between the two mean values, first the normality test is carried out using the One Samples Kolmogorov-Smirnov Test method, the test is carried out using the SPSS application program. The results of the Paired Sample T-test research showed that there were three variables, namely Asset Turnover (AT), Return on Asset (ROA), Return On Equity (ROE) that experienced differences. Meanwhile, the Current Ratio (CR) and Debt to Total Asset Ratio (DAR) variables did not experience any differences before and during the Covid-19 pandemic.

 

Keywords: Financial reports, company LQ-45, Paired Sample T-test.