Analisis Kinerja Keuangan Perusahaan Sebelum dan Sesudah Covid-19 di Industri Perhotelan

Ramadhani, Elysia Calista Surya (2025) Analisis Kinerja Keuangan Perusahaan Sebelum dan Sesudah Covid-19 di Industri Perhotelan. Undergraduate thesis, Universitas Hayam Wuruk Perbanas.

[img] Text
ARTIKEL ILMIAH.pdf
Restricted to Registered users only

Download (542kB)
[img] Text
COVER.pdf
Restricted to Registered users only

Download (815kB)
[img]
Preview
Text
BAB I.pdf

Download (123kB) | Preview
[img]
Preview
Text
BAB II.pdf

Download (326kB) | Preview
[img] Text
BAB III.pdf
Restricted to Registered users only

Download (221kB)
[img] Text
BAB IV.pdf
Restricted to Registered users only

Download (336kB)
[img]
Preview
Text
BAB V.pdf

Download (261kB) | Preview
[img] Text
LAMPIRAN.pdf
Restricted to Registered users only

Download (882kB)

Abstract

The purpose of this study is to analyze the impact of the COVID-19 pandemic on the financial performance of hotel companies in Indonesia. The method used in this study is a quantitative method with a descriptive and comparative approach. The data used comes from the annual financial reports of hotel companies that are publicly available for the period 2017-2023. The research sample was selected using a purposive sampling technique with the criteria of companies that have complete financial reports and are directly affected by the COVID-19 pandemic. The data obtained were analyzed using SPSS statistical software to ensure the accuracy and reliability of the results. The results showed that the Return on Assets (ROA) variable increased significantly after the pandemic, while the Current Ratio (CR) and Revenue variables fluctuated, reflecting the challenges in the recovery of the hotel industry. Hypothesis testing was carried out using the Paired Sample T-Test for normally distributed data and the Wilcoxon Signed Rank Test for non-normally distributed data. The partial test results showed that the Current Ratio and Revenue did not change significantly before and after the pandemic, while ROA showed a significant difference. Simultaneously, the results of the study indicate that the variables tested have an influence on the financial performance of the hospitality industry before and after the COVID-19 pandemic. The contribution of this study is not only useful for company management in making strategic decisions but also for investors and other stakeholders in evaluating investment prospects and understanding the factors that influence the financial performance of hospitality companies. Keywords: Financial Performance, Hospitality Industry, COVID-19, Liquidity Ratio, Profitability Rasio, Revenue, Occupancy Rate

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Elysia Calista Surya Ramadhani
Date Deposited: 11 Mar 2025 11:59
Last Modified: 11 Mar 2025 11:59
URI: http://eprints.perbanas.ac.id/id/eprint/13256

Actions (login required)

View Item View Item