ANALISIS PERBANDINGAN KINERJA KEUANGAN SEBELUM DAN SAAT PANDEMI COVID-19 (Studi Kasus Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di BEI)

Ayudhia Fernanda. 2023. Comparative Analysis of Financial Performance Before and During the Covid-19 Pandemic (Case Study of Manufacturing Companies in the Consumption Baranf Industry Sector Listed on the IDX), supervired by Dara
Ayu Nianty and Karlina Ghazalah Rahman.
This study aims to analyze the differences in financial performance before and during the Covid-19 pandemic in terms of Current Ratio, Cash Ratio, Gross Profit Margin, Return on Asset, Debt to Asset Ratio and Debt to Equity Ratio.
The research sample was 35 manufacturing companies in the consumer goods industry sector, using the Paired Sample T-Test method, to collect financial ratio data.
The results show that there was no significant difference in terms of Current Ratio, there was no significant difference in terms of Cash Ratio, there was no significant difference in terms of Gross Profit Margin, there was no a significant
difference in terms of Return on Asset in 2019 and 2020 but there was no significant difference in terms of Return on Asset in 2019 and 2021, there was no significant
difference in terms of Debt to Asset Ratio, there was no significant difference in terms of Debt to Equity Ratio.