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All Journal Jurnal Fokus Manajemen
Ristaviasha, Clarisya
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analysis Of Basic Materials Sector Financial Performance During And After The Covid-19 Pandemic In Readiness For ESG Adoption Gunawan, Cornelia Lisia; Jakaria, Jakaria; Ristaviasha, Clarisya; Fang, Hellen Fang; Junitha, Katherine; Wiguno, Theola Darius; Maringka, Tracy Rachel; Neyrine, Varlonia
Jurnal Fokus Manajemen Vol 5 No 2 (2025): May
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jfm.v5i2.8419

Abstract

This research examines and analyzes the readiness of companies in the basic materials sector to implement Environmental, Social, and Governance (ESG) principles by analyzing fluctuations in financial ratios before and after the COVID-19 pandemic. Using a quantitative approach through normality testing, the Wilcoxon Signed Rank Test, and Paired-Samples T-Test, supported by qualitative analysis, the results show that most liquidity and solvency ratios improved, while profitability remained stagnant and activity ratios declined significantly. These findings indicate that a company’s financial condition can serve as an early indicator of ESG readiness. Firms with strong financial stability are more likely to consistently fund and implement sustainability initiatives. The study also recommends integrating financial analysis with non-financial data to provide a more comprehensive view of a company’s sustainability performance.
Co-Authors Fang, Hellen Fang Gunawan, Cornelia Lisia Jakaria Jakaria Junitha, Katherine Maringka, Tracy Rachel Neyrine, Varlonia Wiguno, Theola Darius