The Effect of Covid-19 in The Year 2 on Financial Ratio Analysis: Evidence From Companies Listed on Indonesia Stock Exchange

Main Article Content

Randy Heriyanto
Fitra Oliyan

Abstract

The purpose of this research is to describe how companies in Indonesia handling the situation in the year 2 of covid-19. Period used in this study is in 2021. Component in financial statement is processed to have better understanding whether companies manages operating situation by analyzing informations of assets, liabilities, equity, sales and earning before tax. The results show that companies in Indonesia still manage to provide good operating situation by utilizing their assets to gain profit in year 2 of covid-19.

Article Details

How to Cite
Heriyanto, R., & Oliyan, F. (2021). The Effect of Covid-19 in The Year 2 on Financial Ratio Analysis: Evidence From Companies Listed on Indonesia Stock Exchange. Rafgo, 1(2), 12–15. Retrieved from https://akuntansi.pnp.ac.id/rafgo/index.php/RAFGO/article/view/11
Section
Articles

References

Fahmi, Irham. 2011. Analisis Laporan Keuangan. Lampulo: ALFABETA.

Harahap, S. S. .2007. Analisis Krirtis Atas Laporan Keuangan. Jakarta: PT.Raja Grasindo Persada

Jumingan. 2006. Analisis Laporan Keuangan, Cetakan Pertama, PT Bumi Aksara, Jakarta.

Munawir, S. 2012. Analisis Informasi Keuangan, Liberty, Yogyakarta.

NICRD. 2020. “Social Distancing, Quarantine, and Isolation.” Retrieved April 1, 2020 (https://www.cdc.gov/coronavirus/2019-ncov/prevent-getting-sick/socialdistancing.html). Oliyan, Fitra. 2016. Pengaruh Kinerja Keuangan Perusahaan Dan Faktor Makroekonomi Terhadap Return Saham Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Periode 2010-2014 (Doctoral Dissertation, Universitas Andalas).

Oliyan, Fitra. 2013. Analisa Tingkat Pengembalian Investor Lokal Dan Investor Asing Dengan Menggunakan Pendekatan Disposition Effect (Doctoral Dissertation, Politeknik Negeri Padang).

Oliyan, F., & Heriyanto, R. (2020). Analisis Dampak Surat Edaran Reformasi Birokrasi Nomor 34 Tahun 2020 Terhadap Kinerja Keuangan Perusahaan Sektor Telekomunikasi yang Terdaftar di Bursa Efek Indonesia. Akuntansi dan Manajemen, 15(2), 50-55.

Rizka. 2020. “Arti Social Distancing Dan Physical Distancing, Apa Bedanya?” Retrieved April 1, 2020 (https://www.indozone.id/life/WYsAgk/perbedaan-social-distancing-danphysical-distancing/read-all). Sutrisno. 2009. Manajemen Keuangan Teori, Konsep dan Aplikasi. Ekonisia, Yogyakarta.