Proceedings of the International Conference on Economics, Management and Accounting (ICEMAC 2021)

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Comparison Analysis of Start-Up Company Liquidity Before and After the Covid-19 Pandemic

Authors
Friska Sipayung1, *, Liasta Ginting2, Magdalena L. L. Sibarani3
1Faculty of Economics and Business, Universitas Sumatera Utara, Medan, Indonesia
2Faculty of Economics and Business, Universitas Sumatera Utara, Medan, Indonesia
3Faculty of Economics and Business, Universitas Sumatera Utara, Medan, Indonesia
*Corresponding author. E-mail: friska@usu.ac.id
Corresponding Author
Friska Sipayung
Available Online 10 February 2022.
DOI
10.2991/aebmr.k.220204.009How to use a DOI?
Keywords
Financial Ratio; Liquidity; Current Ratio
Abstract

The enormous challenges faced by companies today are various problems and technological advances. One of the problems is pandemic-19. During this pandemic, companies across multiple business fields were affected. Even the Covid-19 pandemic resulted in a very significant decrease in the turnover of small and medium-sized businesses. Likewise, startup companies face several possible risks to their liquidity. The study’s goal was to investigate whether there were significant differences in the liquidity of startup companies before and after the Covid-19 pandemic. The parameters used to assess and compare the company’s liquidity are by analyzing financial statements using the Current Ratio. Data are processed with the Paired Sample t-tests and Wilcoxon Signed Ranks Test, using SPSS/Predictive Analysis. The results showed that the liquidity of startup companies was different between before and after the Covid-19 Pandemic. In real terms, Pandemic Covid-19 can reduce startup companies’ liquidity.

Copyright
© 2022 The Authors. Published by Atlantis Press International B.V.
Open Access
This is an open access article under the CC BY-NC license.

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Volume Title
Proceedings of the International Conference on Economics, Management and Accounting (ICEMAC 2021)
Series
Advances in Economics, Business and Management Research
Publication Date
10 February 2022
ISBN
10.2991/aebmr.k.220204.009
ISSN
2352-5428
DOI
10.2991/aebmr.k.220204.009How to use a DOI?
Copyright
© 2022 The Authors. Published by Atlantis Press International B.V.
Open Access
This is an open access article under the CC BY-NC license.

Cite this article

risenwbib
TY  - CONF
AU  - Friska Sipayung
AU  - Liasta Ginting
AU  - Magdalena L. L. Sibarani
PY  - 2022
DA  - 2022/02/10
TI  - Comparison Analysis of Start-Up Company Liquidity Before and After the Covid-19 Pandemic
BT  - Proceedings of the International Conference on Economics, Management and Accounting (ICEMAC 2021)
PB  - Atlantis Press
SP  - 81
EP  - 89
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.220204.009
DO  - 10.2991/aebmr.k.220204.009
ID  - Sipayung2022
ER  -