Vaksinasi covid-19 dan kinerja keuangan perusahaan properti dan real estate di Bursa Efek Indonesia
DOI:
https://doi.org/10.32670/fairvalue.v4iSpesial%20Issue%204.1299Keywords:
Kinerja keuangan Current ratio Debt to equity ratio ROA Total asset turnover Vaksinasi Covid-19Abstract
The implementation of the Covid-19 national vaccination is one of the game
changers that is expected to help economic recovery in the future. This study aims
to analyze the impact of the Covid-19 vaccination implementation on the financial
performance of property and real estate sector companies listed on the Indonesia
Stock Exchange. The research sample is 72 property and real estate sector
companies listed in the third quarter of 2020 and the third quarter of 2021. Data
analysis uses the Wilcoxon Signed Rank Test. The test results show an increase in
the liquidity ratio and profitability ratio but a decrease in the leverage ratio and
activity ratio. However, there was no significant difference in testing all ratios
between before and after the Covid-19 vaccination was carried out. This study fills
the gap from previous research, namely providing an analysis of the impact of
Covid-19 vaccination on the financial performance of companies on the Indonesia
Stock Exchange, especially in the property sector. Further research may include
several other variables that may affect the company's performance and which have
not been considered in this study.
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