KINERJA KEUANGAN PERUSAHAAN GO PUBLIC PASCA PANDEMI COVID-19 DI INDONESIA
Keywords:
Kinerja keuangan, Perusahaan Go Public, COVID-19 outbreakAbstract
Penelitian ini memberikan perspekif baru mengenai pengukuran kinerja keuangan perusahaaan, terutama dalam masa krisis akibat wabah COVID-19. Penelitian ini berkontribusi bagi kalangan praktisi mengenai kondisi kinerja keuangan perusahaan selama masa krisis akibat wabah COVID-19. Bagi pengembangan literatur, penelitian ini memberikan bukti empiris terkait dampak tekanan mimetic eksternal perusahaan terhadap kinerja perusahaan dari sudut pandang institutional theory. Penelitian ini bertujuan untuk menguji perbedaan kinerja keuangan perusahaan go public di Indonesia pada waktu sebelum dan selama masa pandemi COVID-19. Sampel dalam penelitian ini adalah 136 perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2019 dan 2020. Data penelitian diuji dengan menggunakan uji beda paired sample t-test. Hasil penelitian menunjukkan terdapat perbedaan kinerja keuangan perusahaan go public di Indonesia sebelum dan selama masa pandemi COVID-19. Penurunan kinerja keuangan dialami oleh perusahaan di seluruh sektor industri.
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