Milsen, Ivan (2023) COMPARATIVE ANALYSIS OF FOOD AND BEVERAGE COMPANIES FINANCIAL PERFORMANCE BEFORE AND DURING COVID-19. S1 thesis, Universitas Atma Jaya Yogyakarta.
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Abstract
The study attempts to demonstrate actual findings from a comparison of the financial performance of food and beverage industries before and after COVID-19. Financial performance measures how well a company can use its resources to generate profits, and it may be used as a broad indicator of a company's overall financial health over time. Business aspires for profit while completing their operating, nonetheless due to the Covid-19 epidemic. In this research profitability ratio will be used, to be exact Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM). Analysis of profitability ratios is crucial during the Covid-19 pandemic because a drop in consumer spending will result in lower firm profits than they were prior to Covid-19. The Covid-19 affected many economic sectors in Indonesia including food and beverage sectors. This empirical study examined thirty-seven food and beverage listed companies in Indonesia Stock exchange from 2018 quarter 4 to 2021 quarter 3. In order to determine if financial performance before and during COVID-19 differed, the Wilcoxon test was applied to secondary data. There is no significant difference in ROA before and during Covid-19, according to Return on Asset (ROA) data, Return on Equity (ROE) show that there is significant difference in ROE before and during Covid-19, and Net Profit Margin (NPM) period show that there is no significant difference in NPM before and during Covid-19.
| Item Type: | Thesis (S1) |
|---|---|
| Uncontrolled Keywords: | financial performance, covid-19, profitability, return on assets, return on equity, net profit margin |
| Subjects: | Financial Accounting > Financial Accounting |
| Divisions: | Fakultas Ekonomi > Akuntansi Internasional |
| Depositing User: | Editor 3 uajy |
| Date Deposited: | 04 Sep 2023 16:15 |
| Last Modified: | 04 Sep 2023 16:15 |
| URI: | http://e-journal.uajy.ac.id/id/eprint/29718 |
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