Analisis Earning Per Share dan)Price Earning Ratio Sebelum dan Selama Pandemi Covid-19
DOI:
https://doi.org/10.32795/vol4wamrtno1th24Keywords:
earning per share, price earning ratio, covid-19Abstract
The objective of this research is to examine and analyze whether there were differences in the financial performance of LQ45 index banking companies listed on the Indonesia Stock Exchange (IDX) before and during the Covid-19 pandemic in the 1st and 2nd semesters of the 2018-2021 period. The financial ratios under consideration are Earnings Per Share (EPS) and Price Earnings Ratio (PER). The research sample comprises 40 entities. The data used in this study is quantitative data extracted from the financial reports of banking companies listed on the Indonesia Stock Exchange (IDX) belonging to the LQ45 index, as published by these companies. Data collection was carried out through purposive sampling. The data analysis includes descriptive statistics, normality tests, and hypothesis testing. The findings of this study reveal differences in the EPS ratio between the 1st and 2nd semesters before and during the Covid-19 pandemic in banking companies listed on the Indonesia Stock Exchange. However, there were no significant differences in PER between the 1st and 2nd semesters before and during the Covid-19 pandemic. This can be attributed to the fact that Indonesian banks were able to effectively manage their resources, which was well-received by the market during the COVID-19 pandemic period.
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