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All Journal Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen
Maharani Dewi
Universitas Lampung
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analisis Perbandingan Biaya Operasional dan Kinerja Keuangan pada Saat Pandemi COVID-19 dan Setelah Pandemi COVID-19 pada Perusahaan Food and Beverage yang Terdaftar di BEI Maharani Dewi; Fitra Dharma
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 5 No. 4 (2026): (Oktober) Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v5i4.7956

Abstract

The COVID-19 pandemic placed considerable pressure on economic activity, including the food and beverage (F&B) industry listed on the Indonesia Stock Exchange (IDX). This study analyzes differences in operating costs and financial performance of F&B companies during the pandemic (2019–2021) and after the pandemic (2022–2024). Operating costs are measured using the Operating Expense Ratio (OER), while financial performance is assessed through Net Profit Margin (NPM), Current Ratio (CR), and Debt to Equity Ratio (DER). Using a comparative quantitative approach, this study analyzes secondary data from annual financial reports of 15 F&B companies selected through purposive sampling based on complete financial statements and consistent profits during 2019–2024. Normality was tested using the Kolmogorov-Smirnov test, followed by the Wilcoxon Signed Rank Test at a 5% significance level because the data were not normally distributed. The results show no significant differences in OER (Sig. 0.623), NPM (Sig. 0.835), CR (Sig. 0.977), or DER (Sig. 0.252) between the two periods. Descriptively, OER decreased from 26% to 25%, NPM from 7% to 6%, while CR increased from 2.95 to 3.02 times and DER from 0.72 to 0.82. These findings indicate relatively stable operating costs and financial performance among F&B companies despite the pandemic.
Co-Authors Dharma, Fitra