Pengaruh Pandemi Covid-19 Terhadap Kinerja Dan Kondisi Keuangan Perusahaan Publik Sektor Properti

Abstract

The purpose of research is to obtain empirical evidence about the effects of covid19 pandemic to financial performance and condition of property public companies. Independent variable used is covid-19 pandemic. Dependent variables used are financial performance and financial condition. The research method is comparing financial data before covid-19 and after covid-19 (semester I 2020) by Wilcoxon test. This research takes the entire population of Indonesia’s property public companies. This population divided into two categories which are main boards (25 companies) and development boards (17 companies). The results found are that covid-19 pandemic has negative and significant effects on financial performance of property main boards and development boards, covid-19 pandemic has negative and not significant effects on liquidity of property main boards, covid-19 pandemic has negative and not significant effects on solvability of property main boards, covid-19 pandemic has negative and not significant effects on liquidity of property development boards, covid-19 pandemic has positive and significant effects on solvability of property development boards. Tujuan penelitian ini adalah untuk mengetahui bagaimana pengaruh pandemi covid-19 terhadap kinerja dan kondisi keuangan perusahaan publik sektor properti Indonesia. Variabel independen yang diteliti adalah pandemi covid-19. Variabel dependen yang diteliti adalah kinerja dan kondisi keuangan. Metode penelitian yang digunakan adalah membandingkan data keuangan sebelum ada covid-19 dan setelah ada covid-19 (semester I 2020) menggunakan uji Wilcoxon. Penelitian ini mengambil seluruh populasi perusahaan publik sektor properti Indonesia. Populasi sektor properti dibagi menjadi dua yaitu papan utama sebanyak 25 perusahaan dan papan pengembangan sebanyak 17 perusahaan. Hasil penelitian menunjukkan bahwa pandemi covid-19 berpengaruh negatif dan signifikan terhadap kinerja keuangan perusahaan properti papan utama dan papan pengembangan, pandemi covid-19 berpengaruh negatif dan tidak signifikan terhadap likuiditas perusahaan properti papan utama, pandemi covid-19 berpengaruh negatif dan tidak signifikan terhadap solvabilitas perusahaan properti papan utama, pandemi covid-19 berpengaruh negatif dan tidak signifikan terhadap likuiditas perusahaan properti papan pengembangan, pandemi covid-19 berpengaruh positif dan signifikan terhadap solvabilitas perusahaan properti papan pengembangan.