KESULITAN KEUANGAN PERUSAHAAN KESEHATAN SEBELUM DAN SEMASA COVID­19

Abstract

ABSTRACT

Covid-19 suddenly affected Indonesia. Many companies have become damaged and unhealthy because of the Covid-19 outbreak. However, there are also many companies that have benefited from the Covid-19. The profit obtained is because there is a high increase in sales compared to the period before covid. One of the business sectors getting an increase in profits because of Covid-19 is the health sector company. This study examines the differences in financial difficulties faced by health sector companies listed on the Indonesia Stock Exchange. The criteria for financial difficulties used the Altman Z-Score method. The analysis used a paired t-test for the company's financial difficulties before and during Covid-19. The results of the analysis indicate that the financial difficulties of health sector companies before and during Covid-19 are the same or not different.

Keywords:  Altman Z-Score, Financial Distress, paired sample T test, Covid-19

ABSTRAK

Covid-19 tiba-tiba melanda Indonesia. Banyak perusahaan yang menjadi rugi dan tidak sehat karena adanya wabah Covid-19. Akan tetapi banyak pula perusahaan yang mendapatkan keuntungan dengan adanya Covid-19 ini. Keuntungan yang didapatkan karena adanya kenaikan penjualan yang tinggi dibandingkan perioda sebelum covid. Salah satu sektor usaha mendapatkan kenaikan keuntungan karena Covid-19 adalah perusahaan sektor kesehatan. Penelitian ini menguji berbedaan kesulitan keuangan yang dihadapi oleh perusahaan sektor kesehatan yang terdaftar di Bursa Efek Indonesia. Kriteria kesulitan keuangan digunakan metode Altman Z-Score. Atat analisis digunakan uji beda berpasangan untuk kesulitan keuangan perusahaan sebelum dan saat Covid-19. Hasil analisis menunjukkan bahwa kesulitan keuangan perusahaan bidang kesehatan sebelum dan saat Covid-19 sama atau tidak berbeda.

Kata Kunci:  Altman Z-Score, Kesulitan Keuangan, Uji beda, Covid-19