Megasari Wibowo, Efrata
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Analisis Perbandingan Kinerja Keuangan Perbankan Sebelum, Selama dan Setelah Masa Pandemi Covid-19 yang Terdaftar Pada Bursa Efek Indonesia Megasari Wibowo, Efrata; Debora Runtu, Pingkan; Ronald Sumanti, Elvis
Journal of Accounting and Finance Management Vol. 5 No. 5 (2024): Journal of Accounting and Finance Management (November - December 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i5.897

Abstract

This research aims to assess the financial performance comparison of banks listed on IDX before, during, and after the COVID-19 pandemic, using financial ratios such as LDR and CAR. A quantitative research method with a comparative approach is utilized. The population includes 48 banking companies listed on the IDX from 2018 to 2024. Statistical methods applied are descriptive analysis and paired sample t-tests. The findings reveal a significant difference in financial performance based on the LDR ratio across the pandemic phases, while no significant difference is observed for the CAR ratio.