PERBEDAAN ANALISIS PROFITABILITAS SEBELUM DAN SELAMA PANDEMI COVID-19 Pada Perusahaan Manufaktur Sub Sektor Industri Otomotif Tahun Periode 2019 - 2020

Indriani, Vivi Mustika (2023) PERBEDAAN ANALISIS PROFITABILITAS SEBELUM DAN SELAMA PANDEMI COVID-19 Pada Perusahaan Manufaktur Sub Sektor Industri Otomotif Tahun Periode 2019 - 2020. Sarjana / Sarjana Terapan (S1/D4) thesis, Universitas Muhammadiyah Semarang.

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Abstract

This study aims to identify and analyze whether there were differences in profitability before and during the Covid-19 pandemic in manufacturing companies in the automotive industry sector listed on the Indonesia Stock Exchange (IDX) for the 2019-2020 period. The financial ratios used are Return On Assets, Net Profit Margin, Return On Equity, and Gross Profit Margin. The sample in this study is 24. The type of data used in this study is quantitative data sourced from company publication documentation in the form of financial statements of manufacturing companies in the automotive industry sector. The automotive industry sector is listed on the Indonesian Stock Exchange (IDX). The collection method is done by literature study. The type of data analysis used is descriptive statistics, normality test, hypothesis testing, and quadrant analysis. The results of this study indicate that the Paired to Test variables Return On Assets, Return On Equity and Gross Profit Margin are known to have sig values of 0.509, 0.058 and 0.726 > 0.05. The results of the Wilcoxon Signed Rank Test variable Net Profit Margin show a sig value of 0.109 > 0.05. This means that there is no significant difference between the four variables before and during Covid-19. Meanwhile, the results of the quadrant analysis using excel obtained results before and during the presence of Covid-19 . Return on assets, return on equity and net profit margin experienced a very significant decrease, while gross profit margin was in the high priority category. This is because the company is still effective in managing company assets during the Covid-19 period and is still able to generate net profit for the company. Keywords: Covid-19, Return On Assets, Net Profit Margin, Return On Equity, Gross Profit Margin.

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