Pengaruh Pandemi Covid-19 Terhadap Resiliensi Keuangan Perusahaan Perdagangan Ritel Di Indonesia

Putra, Alghifari Arsa (2021) Pengaruh Pandemi Covid-19 Terhadap Resiliensi Keuangan Perusahaan Perdagangan Ritel Di Indonesia. Undergraduate thesis, Institut Teknologi Sepuluh Nopember.

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Abstract

Efek pandemic covid-19 mengakibatkan terjadinya gelombang pemutusan hubungan kerja (PHK) secara besar-besaran, pemberlakuan kebijakan pembatasan social berskala besar (PSBB), serta pemotongan gaji pada karyawan-karyawan perusahaan menyebabkan menurunnya daya beli masyarakat. Hal tersebut mempengaruhi performansi keuangan perusahaan perdagangan ritel di Indonesia. Maka dari itu penelitian ini dilakukan untuk melihat kondisi resiliensi keuangan pada perusahaan perdagangan ritel di Indonesia melewati pandemi covid-19 dengan metode Altman Z”-Score. penelitian ini menggunakan data laporan keuangan tahun 2019 dan 2020 dari duapuluh satu perusahaan. Penelitian menemukan bahwa terdapat enambelas perusahaan mengalami penurunan performansi keuangan yang menyebabkan penurunan nilai rata-rata Z”-Score perusahaan dari 4,708 menjadi 3,355. Hal tersebut mengakibatkan terjadinya penurunan jumlah perusahaan yang berada pada area safe zone dan peningkatan jumlah perusahaan berada pada area grey zone dan distress zone, Dimana terdapat duabelas perusahaan berada pada area safe zone, empat perusahan berada pada area grey zone, empat perusahaan berada pada area distress zone sebelum terjadi pandemic dan delapan perusahaan berada pada area safe zone, lima perusahaan berada pada area grey zone, tujuh perusahaan berada pada area distress zone saat terjadi pandemi.
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The effects of the COVID-19 pandemic resulted in a wave of massive layoffs, the implementation of large-scale social restrictions, and salary cuts for company employees causing a decline in people's purchasing power. This affects the financial performance of retail trading companies in Indonesia. Therefore, this study was conducted to see the condition of financial resilience in retail trading companies in Indonesia through the COVID-19 pandemic using the Altman Z "-Score method. This study uses data from the 2019 and 2020 financial statements of twenty-one companies. The study found that there were sixteen companies experiencing a decrease in financial performance which caused a decrease in the average value of the company's Z”-Score from 4.708 to 3.355. This resulted in a decrease in the number of companies in the safe zone area and an increase in the number of companies in the gray zone and distress zone, where there were twelve companies in the safe zone area, four companies in the gray zone area, and four companies in the distress area. zone before the pandemic occurred and eight companies were in the safe zone area, five companies were in the gray zone area, seven companies were in the distress zone area during a pandemic.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Resilience, Altman Z-Score, Ratio Analysis. Financial Analysis, Covid-19 Pandemic, Resiliensi, Altman Z-Score, Analisis Rasio, Analisis Keuangan, Pandemi Covid-19
Subjects:	H Social Sciences > HG Finance
Divisions:	Faculty of Industrial Technology and Systems Engineering (INDSYS) > Industrial Engineering > 26201-(S1) Undergraduate Thesis
Depositing User:	Alghifari Arsa Putra
Date Deposited:	22 Aug 2021 05:38
Last Modified:	22 Aug 2021 05:38
URI:	http://repository.its.ac.id/id/eprint/88287

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