Analisis Kinerja Keuangan Perusahaan Sub Sektor Asuransi yang Terdaftar di Bursa Efek Indonesia Sebelum dan Sesudah Pandemi Covid 19
Abstract
This research purposes to analyze the performances analysis of insurance sub-sector company listed on Indonesia Stock Exchange Before and After Covid-19. The researcher applied descriptive research. This research population was insurance sub-sector companies registered on IDX in 2018–2021. Sampling technique of this research was purposive samping. It consisted of 14 companies. type of data was secondary data acquired from IDX website and website of each company. This result showed that 1) there was no significant difference in financial performances in term of liquidity indicators before and after Covid-19, 2) there was no significant difference in financial performances in the term of activity indicators before and after Covid-19, 3) there was no difference significant financial performances described from solvency indicators before and after Covid-19, 4) there was no significant difference financial performances described from profitability indicators before and after Covid-19.
References
Agus, Sartono. 2012. Manajemen Keuangan Teori & Aplikasi. Ed ke- 4. BPFE. Yogyakarta
Aisyah, N. Kristanti, F. dan Zutilisna, D. (2017). Pengaruh rasio likuiditas, profitabilitas, aktivitas, leverage terhadap financial distress pada perusahaan tekstil & garmen yang terdapat di BEI periode 2011-2015. E-Proceedings of Management, 4 (1).
Amalia, C. Rahmawati, W, and Dwijayanti, F. (2021). Dampak Covid-19 terhadap kinerja keuangan perusahaan sub-sektor kesehatan yang terdapat di BEI. INVEST: Jurnal Inovasi Bisnis dan Akuntansi, (2).2, 134- 139
Dwi Martani. 2016. Akuntansi keuangan menengah. Jakarta: Salemba Empat
Harahap, H.F. (2020). Analisis kinerja keuangan pemerintah Kab. Tapanuli Tengah. Ekonomis: Journal of Business and Economic. (4). 1, 34- 38
Hariasih, P. (2020). Analisis perlakuan akuntansi & pelaporan usaha properti berdasarkan Saketap pada UD. Surya Agung.
Kieso. (2011). Akuntansi keuangan menengah. (Jakarta): Salemba Empat
Martani, D. Veronica, S. & Tanujaya, E, Wardhani, R. Farahmita, A., (2012). Akuntansi keuangan berbasis PSAK. (Jakarta): Salemba Empat
Nurlatifah, A.F dan Mardian, S. (2016). Kinerja keuangan perusahaan asuransi syariah di Indonesia: Surplus on contribution. JIA, (9).1, 73- 96
Nursam, N. (2017). Manajemen Kinerja. Kelola: Jurnal Pendidikan Ekonomi Islam, (2). 2
Rahmawati, A. (2017). Kinerja keuangan & tingkat pengembalian saham pada perusahaan asuransi di BEI. Esensi: Jurnal Bisnis & Manajemen, (7). 1, 1- 14.
Sari, Ratna Candra & Zuhrotun. (2006). "Keinformatifan keuntungan di pasar obligasi & saham dalam uji liquidation option hypothesis". Simposium Nasional Akuntansi. (09. Padang).
Triyanto, A. (2018). Analisis laporan keuangan sebagai indikator untuk mengukur kinerja keuangan PT. Bukit Asam Tanjung Enim. Jurnal Ilmiah Ekonomi Global Masa Kini, 8. (3), 1- 10
Tyas, Y.I.W. (2020). Analisis rasio keuangan dalam mengkur kinerja keuangan perusahaan Elzatta Probolingga, Ecobuss, (8). 1, 28- 39
Wikipedia. org, (2020)
.png)
.png)
