Analisis Perbandingan Profitabilitas Terhadap Nilai Perusahaan Sebelum Dan Selama Pandemi Covid-19 Pada Industri Makanan Dan Minuman Yang Terdaftar Di BEI

  • Haliza Hafiz Program Studi D4 Akuntansi, Politeknik Negeri Bandung
  • Vina Citra Mulyandani
DOI: https://doi.org/10.35313/ialj.v2i3.4013
Keywords: Profitability, Company Value, Food and Beverage Company, Covid-19

Abstract

This study aims to analyze the effect of profitability on company value before and during the covid-19 pandemic and compare profitability and company value before the covid-19 pandemic and during the covid-19 pandemic in food and beverage sector companies listed on the IDX for the period 2018-2021. The research method used is simple linear regression analysis and t test to analyze the effect of profitability on company value as well as paired sampled t test and Wilcoxon signed rank test for comparative analysis. The results of this study indicate that profitability has a positive effect on company value in the period before the covid-19 pandemic, and has a positive effect during the pandemic. Meanwhile, the comparative analysis shows that profitability has no difference before and during the covid-19 pandemic, but company value has differences before and during the covid-19 pandemic.

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Published
2022-10-03
How to Cite
Hafiz, H., & Mulyandani, V. C. (2022). Analisis Perbandingan Profitabilitas Terhadap Nilai Perusahaan Sebelum Dan Selama Pandemi Covid-19 Pada Industri Makanan Dan Minuman Yang Terdaftar Di BEI. Indonesian Accounting Literacy Journal, 2(3), 645-653. https://doi.org/10.35313/ialj.v2i3.4013
Issue
Vol 2 No 3 (2022): Indonesian Accounting Literacy Journal (July 2022)
Section
Articles