Pengaruh kinerja keuangan sebelum dan selama adanya pandemi Covid-19 terhadap harga saham pada laporan keuangan klub sepak bola

Authors

  • Sri Wahyuni Universitas Negeri Surabaya
  • Loggar Bhilawa Universitas Negeri Surabaya

DOI:

https://doi.org/10.32670/fairvalue.v5i1.2232

Keywords:

Financial performance; Covid-19; Profitability; Liquidity; Solvency; Share price

Abstract

This study aims to analyze financial performance's effect on football clubs' share prices before and during the Covid-19. Financial performance in this study is measured by the profitability, liquidity and solvency ratio. This research will use quantitative research methods with secondary data sources in the form of archives of financial statements of football clubs listed on various stock exchanges and Public shares in 2019/2020 and 2020/2021. The analysis technique used in this study is a multiple linear regression analysis techniques. The results of this study show the results that the profitability ratio measured by Return On Investment, liquidity ratio is measured by Current Ratio and Cash Ratio, and solvency ratio measured by Debt to Assets Ratio and Debt to Equity Ratio have no effect and are not significant to the share price of football clubs both before and during Covid-19.

References

Ayem, S., & Astuti, B. (2019). Pengaruh Earning Per Shares ( Eps ), Leverage, Ukuran Perusahaan Dan Tax Planning Terhadap Return Saham. 3(2), 89–105.

Demir, E., & Danis, H. (2011). The Effect of Performance of Soccer Clubs on Their Stock Prices: Evidence from Turkey. Emerging Markets Finance and Trade, 47(SUPPL. 4), 58–70.

Devi, S., Warasniasih, N. M. S., & Masdiantini, P. R. (2020). The Impact of COVID-19 Covid-19c on the Financial Performance of Firms on the Indonesia Stock Exchange. Journal of Economics, Business, & Accountancy Ventura, 23(2), 226–242.

Ghozali, I. (2006). Aplikasi Analisis Multivariate dengan Program SPSS (P. P. Harto (ed.); IV). Badan Penerbit Universitas Diponegoro.

Indrawati, S., & Suprihhadi, H. (2015). Pengaruh Profitabilitas Terhadap Harga Saham Emiten LQ45 Yang Terdaftar Di BEI. Jurnal Ilmu Dan Riset Manajemen, 4(12), 9.

Kasmir. (2018). Analisis Laporan Keuangan (Cetakan 11). Rajawali Pers.

Moedia, A. (2021). Klub-klub Eropa Diperkirakan Merugi Rp153 Triliun Karena Covid-19. Antaranews.Com. https://www.antaranews.com/berita/2167614/klub-klub-eropa-diperkirakan-merugi-rp153-triliun-karena-Covid-19

Nazara, L. K., Sitorus, F. D., Perangin-Angin, J. R. W., & Saputri, M. W. (2021). Engaruh Debt To Equity Ratio,Return on Equity,Cash Ratio,Dan Total Asset Turn Over Terhadap Harga Saham Pada Perusahaan Jasa Periode 2017-2019. Jurnal Ilmiah MEA ( Manajemen, Ekonomi, Dan Akuntansi), 5(1), 33–49.

Nuraisyah, A. A. (2016). Pengaruh Debt To Asset Ratio (Dar) Terhadap Harga Saham. Universitas Negeri Makassar, 1392140004.

Nurcahyani, F. D., & Bhilawa, L. (2021). Pengaruh Kinerja Keuangan dan Kinerja Olahraga Terhadap Harga Saham Klub Sepak bola. 13, 72–83.

Pranata, E. C. (2014). Analisis Kinerja Keuangan pada Klub Sepak Bola (Studi Kasus Pada Arsenal, Tottenham Hotspur dan Everton). XVII(2), 41–70.

Rababah, A., Al-Haddad, L., Sial, M. S., Chunmei, Z., & Cherian, J. (2020). Analyzing The Effects of COVID-19 Covid-19c on The Financial Performance of Chinese Listed Companies. Journal of Public Affairs, 20(4).

Riyandhono, H., & Kusumaningtias, R. (2021). Faktor-Faktor Yang Memengaruhi Harga Saham Klub Sepak Bola : Studi Empiris Pada Klub Sepak Bola di Liga Eropa Musim 2016-2019. 10(1).

Ross, S. A. (1977). Determination of Financial Structure: the Incentive-Signalling Approach. Bell J Econ, 8(1), 23–40.

Sandria, F. (2021). Pendapatan BOLA Jeblok, Tapi Bisa Cetak Laba Rp 71 M. Cnbcindonesia.Com. https://www.cnbcindonesia.com/market/20210830134241-17-272260/pendapatan-bola-jeblok-tapi-bisa-cetak-laba-rp-71-m

Sangadah, K. (2020). Pengaruh Virus Covid 19 Terhadap Bidang Olahraga di Indonesia. Orphanet Journal of Rare Diseases, 21(1), 1–9.

Shalahuddin. (2020a). FIFA Rekomendasikan Penundaan Laga Internasional. Sidonews.Com. https://sports.sindonews.com/berita/1556101/11/fifa-rekomendasikan-penundaan-laga-internasional

Shalahuddin. (2020b). Terimbas Corona, Ligue 1 da 2 Prancis Ditunda. Sidonews.Com. https://sports.sindonews.com/berita/1555654/11/terimbas-corona-ligue-1-dan-2-prancis-ditunda

Sugiyono. (2012). Metode Penelitian Kuantitatif, Kualitatif, dan Tindakan. Alfabeta.

Sumirat, S. (2020). Virus Corona Bisa Berdampak Baik untuk Sepak Bola Eropa. CNNIndonesia.Com. https://www.cnnindonesia.com/olahraga/20200402150217-142-489651/virus-corona-bisa-berdampak-baik-untuk-sepak-bola-eropa

Suparna, S., & Rizki Khoironi, T. F. (2021). Analisis Kinerja Keuangan Manchester United Plc Sebelum Dan Di Masa Covid-19 Covid-19. Distribusi - Journal of Management and Business, 9(2), 257–276.

Tumandung, C., Murni, S., & Baramuli, D. (2017). Analisis Pengaruh Kinerja Keuangan terhadap Harga Saham pada Perusahaan Makanan dan Minuman yang Terdaftar di Bei Periode 2011 – 2015. Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 5(2), 1728–1737.

Wareza, M. (2019). Bali United Resmi Lepas Saham IPO Rp 175/unit, Tertarik? Cnbcindonesia.Com. https://www.cnbcindonesia.com/market/20190522182730-17-74394/bali-united-resmi-lepas-saham-ipo-rp-175-unit-tertarik

Downloads

Published

2022-08-25

How to Cite

Wahyuni, S. ., & Bhilawa, L. . (2022). Pengaruh kinerja keuangan sebelum dan selama adanya pandemi Covid-19 terhadap harga saham pada laporan keuangan klub sepak bola. Fair Value: Jurnal Ilmiah Akuntansi Dan Keuangan, 5(1), 103–114. https://doi.org/10.32670/fairvalue.v5i1.2232