Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal JOURNAL SCIENTIFIC OF MANDALIKA (JSM)
Susi Susanti
Sekolah Tinggi Ilmu Ekonomi Bima
Humanities Languange, Linguistic, Communication & Media Other

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Analisis perbandingan kinerja keuangan perusahaan sub sektor farmasi sebelum dan sesudah pandemi covid-19 Susi Susanti; Aris Munandar; Hanifah Muthiah
Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 Vol. 7 No. 7 (2026)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/10.36312/vol7iss7pp884-901

Abstract

The purpose of this study is to determine and compare the financial performance of pharmaceutical sub-sector companies before and after the Covid-19 pandemic. This study uses a comparative type of research using quantitative data from secondary data sources. The research instrument used is a table containing variable indicators Current Ratio (CR), Debt to Equity Ratio (DER) and Return On Assets (ROA). The population used in this study is the financial statements of 13 pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange. The sample in this study is the financial statements of 6 pharmaceutical sub-sector companies. The sampling technique used in this study is purposive sampling. Data collection techniques used are documentation and literature studies and use data analysis Normality test Then the data will be analyzed using descriptive statistics and to test the difference in financial performance before and after the COVID-19 pandemic, a different test is used: Paired Sample t-Test. The results of the study showed that there was a difference in the Current Ratio (CR) in pharmaceutical sub-sector companies before and after the Covid-19 pandemic, while there was no difference in the Debt to Equity Ratio (DER) and Return on Assets (ROA) in pharmaceutical sub-sector companies before and after the Covid-19 pandemic.
Co-Authors Aris Munandar Hanifah Muthiah