Pengaruh Earnings Management Dan Gcg Terhadap Kinerja Keuangan Sebelum Dan Saat Pandemi Covid-19 Pada Perusahaan Food And Beverages Yang Terdaftar Di BEI

Abstract

Abstract

Food and beverage companies are competitive companies because they are a food service industry that involves many people. Due to the Covid-19 pandemic, the growth of the non-oil and gas industry shrank by 2.52%. However, the food and beverages industry can grow by 1.58% in 2020. The economic downturn due to the Covid-19 pandemic challenges business continuity, one of the things that can be done is to improve the company's financial performance. Financial performance can be measured using the ratio of return on assets (ROA). The purpose of this study was to determine and analyze the factors that affect financial performance. This research uses quantitative methods. The subjects of this research are food and beverages companies listed on the IDX from 2018-2020 and the objects are Earnings Management, Institutional Ownership and ROA. Data were collected using the documentation method and analyzed by panel data regression analysis. The results show that (1) Earnings Management partially has a positive and significant effect on ROA both before and during the Covid-19 pandemic, (2) Institutional Ownership partially has a positive and insignificant effect on ROA before the Covid-19 pandemic, (3) Institutional ownership partially has a negative and insignificant effect on ROA during the Covid-19 pandemic, and (4) Earnings management and institutional ownership simultaneously have a positive and significant effect on ROA both before and during the Covid-19 pandemic in registered food and beverages companies. on IDX in 2018-2020.

 

Keywords: Food And Beverages, Covid-19, Earnings Management, Institutional Ownership, And ROA