Taqiyah, Rifda (2024) ANALISIS PERBANDINGAN KINERJA KEUANGAN SAHAM SYARIAH DAN KONVENSIONAL SEBELUM DAN SESUDAH COVID-19 (STUDI PADA PERUSAHAAN SUBSEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI DAFTAR EFEK SYARIAH DAN BURSA EFEK INDONESIA TAHUN 2018-2023). S1 thesis, Universitas sultan Ageng Tirtayasa.
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Abstract
The purpose of this study is to analyze the financial performance of sharia and conventional stocks in the food and beverage subsector using the Altman Z-score analysis before and after the COVID-19 pandemic. The data used in this study comes from the annual reports of companies listed on the Sharia Stock List (DES) and the Indonesia Stock Exchange (BEI) from 2018 to 2023. The analytical tool used is the Wilcoxon Rank Test with SPSS 26. The results show that the financial performance of companies listed on DES is categorized as safe/not bankrupt, with a Z-score of 3.33 in 2018-2019 and 3.52 in 2020-2023. In contrast, companies listed on BEI experienced a significant decline, from a Z-score of 5.39 to 3.51 during the same period, though they did not reach bankruptcy levels. Statistically, there was no significant difference in the DES companies, while the IDX companies showed a significantly negative change. The differences are attributed to factors such as better debt management and the avoidance of vulnerable sectors by companies listed on the Sharia Stock List.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Penelitian ini bertujuan untuk menganalisis kinerja keuangan saham syariah dan konvensional pada subsektor makanan dan minuman menggunakan analisis Altman Z-score sebelum dan sesudah pandemi COVID-19. Data yang digunakan berasal dari laporan tahunan perusahaan yang terdaftar di Daftar Efek Syariah (DES) dan Bursa Efek Indonesia (BEI) antara 2018 hingga 2023. Alat analisis yang digunakan adalah uji beda Wilcoxon Rank Test menggunakan SPSS 26. Hasil penelitian menunjukkan bahwa kinerja keuangan perusahaan yang terdaftar di DES dikategorikan aman/tidak bangkrut, dengan Z-score 3,33 pada 2018-2019 dan 3,52 pada 2020-2023. Sebaliknya, perusahaan yang terdaftar di BEI mengalami penurunan signifikan, dari Z-score 5,39 menjadi 3,51 pada periode yang sama, tetapi tidak mengalami kebangkrutan. Secara statistik, tidak ada perbedaan signifikan pada perusahaan DES, sedangkan perusahaan BEI menunjukkan perubahan yang signifikan negatif. Faktor pengelolaan utang yang baik dan penghindaran sektor rentan di DES menjadi penyebab perbedaan ini. | |||||||||
| Uncontrolled Keywords: | kinerja keuangan, Altman Z-score, COVID-19, kebangkrutan. financial performance, Altman Z-score, COVID-19, bankruptcy. | |||||||||
| Subjects: | H Social Sciences > HB Economic Theory | |||||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > Program Sarjana Ekonomi Syariah |
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| Depositing User: | Rifda Taqiyah | |||||||||
| Date Deposited: | 07 May 2025 05:01 | |||||||||
| Last Modified: | 07 May 2025 05:01 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/48566 |
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