ANALISIS PERBANDINGAN KINERJA KEUANGAN SEBELUM DAN SESUDAH PANDEMI COVID-19 PADA SEKTOR BARANG KONSUMEN PRIMER YANG TERDAFTAR DI BURSA EFEK INDONESIA

Abstract

Financial performance in a company can be measured by using financial ratios. This study aims to determine differences in financial performance as measured by using the current ratio, debt to asset ratio, total assets turn over, and net profit margin before and after the Covid-19 pandemic in the primary consumer goods sector listed on the Indonesia Stock Exchange. The technique used in sampling is purposive sampling. The sample used in this study was 71 companies obtained through sample selection criteria for primary consumer goods sector companies listed on the Indonesia Stock Exchange. The analytical method used is the Paired Sample T-Test and Wilcoxon Signed Rank Test. The results of the study show that there is no difference in financial performance as measured using the current ratio between 2019 (before) and 2020, 2021 (after), debt to asset ratio between 2019 (before) and 2020, 2021 (after), and total assets turn over between 2019 (before) and 2021 (after) while there is a difference in financial performance as measured by using total assets turn over between 2019 (before) and 2020 (after) and net profit margin between 2019 (before) and 2020, 2021 (after) the Covid-19 pandemic in primary consumer goods sector companies listed on the Indonesia Stock Exchange.