Puspitasari, Marsih (2021) ANALISIS UJI BEDA DAMPAK PANDEMI COVID-19 “PENGARUH STRUKTUR MODAL TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PEMBIAYAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017 – 2020”. Tesis thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
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Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh struktur modal terhadap kinerja keuangan perusahaan pembiayaan yang terdaftar di Bursa Efek Indonesia periode 2017-2020 sebelum dan saat sedang terjadi pandemi Covid19. Variabel yang digunakan untuk mengukur struktur modal adalah debt to equity ratio (DER), debt to asset ratio (DAR), equity to asset ratio (EAR) dan long term debt to equity ratio (LTDE). Sedangkan variabel yang digunakan untuk mengukur kinerja keuangan perusahaan adalah rasio profitabilitas return on equity (ROE). Penelitian ini menggunakan metode penelitian kuantitatif, yang diukur menggunakan data panel yang merupakan gabungan antara data deret waktu (time-series) dan data deret lintang (cross-section) dan diolah menggunakan software Eviews 12. Populasi dari penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2017 sampai dengan tahun 2020. Sampel ditentukan berdasarkan metode purposive sampling, dengan jumlah sampel sebanyak 14 perusahaan. Data yang digunakan dalam penelitian ini berupa data sekunder. Teknik pengumpulan data menggunakan metode dokumentasi melalui situs resmi IDX: www.idx.co.id. Pengujian hipotesis menggunakan regresi data panel, uji t, uji f dan uji koefisien. Hasil penelitian sebelum pandemi menunjukkan bahwa Debt to Equity Ratio (DER) berpengaruh negatif terhadap Return on Equity Ratio (ROE), Debt to Asset Ratio (DAR) berpengaruh positif terhadap Return on Equity Ratio (ROE), Equity to Asset Ratio (EAR) tidak berpengaruh dan tidak signifikan terhadap Return on Equity Ratio (ROE) dan Long Term Debt to Equity Ratio (LTDE) tidak berpengaruh terhadap Return on Equity Ratio (ROE). Dan saat pandemi Covid-19 terjadi hasil penelitian menunjukkan bahwa DER, DAR, EAR & LTDE tidak berpengaruh terhadap ROE. This study aims to determine the effect of capital structure on the financial performance of finance companies listed on the Indonesia Stock Exchange for the 2017-2020 period before and during the Covid-19 pandemic. The variables used to measure the capital structure are debt to equity ratio (DER), debt to asset ratio (DAR), equity to asset ratio (EAR) and long term debt to equity ratio (LTDE). Meanwhile, the variable used to measure the company's financial performance is the return on equity (ROE) profitability ratio. This study uses quantitative research methods, which are measured using panel data which is a combination of time-series data and cross-sectional data and is processed using Eviews 12 software. The population of this study are companies listed on the Stock Exchange. Indonesia Stock from 2017 to 2020. The sample was determined based on the purposive sampling method, with a total sample of 14 companies. The data used in this research is secondary data. The data collection technique uses the documentation method through the official IDX website: www.idx.co.id. Hypothesis testing using panel data regression, t test, f test and coefficient test. The results of the research before the pandemic showed that Debt to Equity Ratio (DER) had a negative effect on Return on Equity Ratio (ROE), Debt to Asset Ratio (DAR) had a positive effect on Return on Equity Ratio (ROE), Equity to Asset Ratio (EAR) did not influential and insignificant to Return on Equity Ratio (ROE) and Long Term Debt to Equity Ratio (LTDE) did not affect Return on Equity Ratio (ROE). And when the Covid-19 pandemic occurred, the results showed that DER, DAR, EAR & LTDE had no effect on ROE.
| Item Type: | Thesis (Tesis) | ||||||||||||
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| Subjects: | Akuntansi > Akuntansi Keuangan | ||||||||||||
| Divisions: | S2 Akuntansi | ||||||||||||
| Depositing User: | Mrs MARSIH PUSPITASARI | ||||||||||||
| Date Deposited: | 21 Jul 2022 07:59 | ||||||||||||
| Last Modified: | 29 Aug 2022 06:02 | ||||||||||||
| URI: | http://repository.stei.ac.id/id/eprint/6624 |
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