FINANCIAL PERFORMANCE BEFORE AND DURING THE COVID-19 PANDEMIC

Nur  Anisah; Bunga Septi Putri  Ariandi

doi:10.31967/jembar.v1i1.949

Nur Anisah Accounting Department of STIE PGRI Dewantara , Jombang, East Java , 61471 , Indonesia
Bunga Septi Putri Ariandi Accounting Department of STIE PGRI Dewantara , Jombang, East Java , 61471 , Indonesia

DOI: https://doi.org/10.31967/jembar.v1i1.949

Keywords: Financial Performance, Profitability Ratio, Solvency Ratio, Activity Ratio, Liquidity Ratio

Abstract

This study aims to prove differences in financial performance before and during the Covid-19 pandemic in Food and Beverage Companies Listed on the Indonesian Stock Exchange. This research method uses quantitative research with data analysis using the t-test statistical method (different tests). The sample in this study is a statement of financial position and profit and loss statement and other comprehensive income for Food and Beverage Companies Listed on the Indonesia Stock Exchange in 2019 and 2021. The results showed that there were differences in the liquidity ratio and solvency ratio before and during the Covid-19. And there is no significant difference in the profitability ratio and activity ratio before and during Covid-19.