ANALISIS KINERJA KEUANGAN MANCHESTER UNITED PLC SEBELUM DAN DI MASA PANDEMI COVID-19

Authors

  • Suparna Wijaya Politeknik Keuangan Negara STAN
  • Tubagus Fathul Rizki Khoironi Politeknik Keuangan Negara STAN

DOI:

https://doi.org/10.29303/distribusi.v9i2.180

Keywords:

player amortization, transfer fee, football club, matchday revenue, financial ratio

Abstract

This study aims to compare the factors that affect financial performance between Manchester United Plc and the similar industries by examinating financial ratios trends before and during the Covid-19 pandemic. The object under study was the Manchester United football club, while the industry average used the six biggest football clubs in the English Premier League, such as Arsenal, Chelsea, Liverpool, Manchester City, Manchester United, and Tottenham Hotspur. This study used a literature study method by collecting relevant data and information according to the topics discussed through various literatures. In addition, this study also using financial ratio indicators that were applied to the football industry to measure the financial performance of a football club. The data used were secondary data in the form of company financial statements from 2018 to 2020 from the company's official website. The results of this study conclude that Manchester United's financial performance tends to decrease,, especially in profitability due to the postponement of the competition during the Covid-19 pandemic. On the other hand, Manchester United's financial performance was stated to be good in terms of efficient management of employee payroll expenses and sponsorship contract revenues. Therefore, investors need to review the condition of football clubs based on financial ratios before making investment decisions on football clubs.

Downloads

Download data is not yet available.

References

Accounting for Football Club. (23 September 2008). StudyMode Research. https://www.studymode.com/essays/Accounting-For-Football-Club-165074.html

Amir, E., & Livne, G. (2005). Accounting, Valuation and Duration of Football Player Contracts. Journal of Business Finance & Accounting. 32(3): 41-70.

Club Licensing Regulation. (29 Oktober 2007). FIFA. www.FIFA.com

Fatih Ecer, A. B. (2014). Measuring Performances of Football Clubs Using Financial Ratios: The Gray Relational Analysis Approach. American Journal of Economics. 4(1): 62-71.

Fraser, L., & Ormiston, A. (2008). Memahami Laporan Keuangan. Jakarta: Indeks.

Hidayat, R. T. (2010). Analisis atas Laporan Keuangan Klub Sepak bola: Studi pada Klub Sepak bola Arsenal, Juventus, dan Barcelona. Tesis. Jakarta: Magister Akuntansi Fakultas Ekonomi Universitas Indonesia.

International Accounting Standard Board. (1998). International Accounting Standard No. 38 : Intangible Assets. London, UK.

Kasmir. (2013). Analisis Laporan Keuangan (edisi ke-1.). Depok: PT. Raja Grafindo Persada.

Kawistara, I. W. (27 Agustus 2020). Karakteristik Kualitatif Laporan Keuangan. KJA Ashadi dan Rekan. https://www.kjaashadirekan.co.id/5-karakteristik-kualitatif-laporan-keuangan-yang-perlu-anda-ketahui

Kinerja Keuangan. (27 Mei 2020). Dosen Pendidikan: https://www.dosenpendidikan.co.id/kinerja-keuangan/

Lisvery, S., & Ginting, I. Y. (2004). Aktiva Tak Berwujud. Jurnal Akuntansi dan Keuangan Indonesia. 1: 1-15.

Pranata, E. C., & Supatmi. (2014). Analisis Kinerja Keuangan pada Klub Sepak bola (Studi Kasus pada Arsenal, Tottenham Hotspur, dan Everton). Jurnal Ekonomi dan Bisnis. XVII(2): 41-70.

Rahman, H. A., & Diyani, L. A. (2017). Kinerja Keuangan Klub-Klub Sepak Bola di Liga Inggris. Prosiding Seminar Nasional FPTVI. Panitia Seminar Nasional FPTVI 2017. Bali. 611-626.

Robinson, T. R., Munter, P., & Grant, J. (2003). Financial Statement Analysis: A Global Approach. Prentice Hall.

Subramanyam, K. R. (2014). Analisis Laporan Keuangan. Jakarta: Salemba Empat.

Sujarweni, V. W. (2017). Analisis Laporan Keuangan. Yogyakarta: Pustaka Baru Press.

Wahyudiono, B. (2014). Mudah Membaca Laporan Keuangan. Jakarta: Raih Asa Sukses.

Utama, A. (3 September 2020). Menyoal Brand Bernama 'Manchester United'. detikSport.https://sport.detik.com/aboutthegame/umpan-silang/d-3260383/menyoal-brand-bernama-manchester-united

Zakky, M. (17 September 2018). Profil Manchester United | Fakta, Logo, Stadion dan Daftar Trofi Klub. Retrieved from JurnalisBola.com: https://www.jurnalisbola.com/profil-trofi-manchester-united/

Downloads

Published

2021-09-14

How to Cite

Wijaya, S., & Rizki Khoironi, T. F. . (2021). ANALISIS KINERJA KEUANGAN MANCHESTER UNITED PLC SEBELUM DAN DI MASA PANDEMI COVID-19. Distribusi - Journal of Management and Business, 9(2), 257–276. https://doi.org/10.29303/distribusi.v9i2.180