Analisis Perbandingan Profitabilitas Perusahaan Sebelum Dan Sesudah Penerapan E-Commerce (Studi Empiris Perusahaan Incumbent Subsektor Retail Trade Di Indonesia)

Abstract

The research was conducted to determine and analyze the comparative profitability as measured by Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE) of the incumbent company sub-sector of retail trade in the period before and after the implementation of e-commerce. The population in this study were 25  incumbent companies in the sub retail trade sector which were listed on the Indonesia Stock Exchange (BEI). The sampling technique used was purposive sampling, namely the selection of samples based on certain criteria, and obtained a total sample of 4 issuers. The method used is quantitative with a descriptive approach. Data collection techniques through literature study and secondary data documentation, with descriptive statistical analysis techniques, normality test, and comparative hypothesis testing using the Paired Sample T-Test. The results of this study indicate that there is a significant difference in NPM between the periods before and after the implementation of e-commerce. Meanwhile, there is no significant difference in ROA and ROE between the periods before and after the implementation of e-commerce.