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All Journal EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS)
Salsabila, Firdaus
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Economics, Econometrics & Finance

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A Comparative Study of Financial Performance During and After the Covid-19 Pandemic in Food and Beverage Companies Salsabila, Firdaus; Muslimin, Muslimin
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 2 (2025): November 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i2.8604

Abstract

A This study aims to measure financial performance through comparisons during and after COVID-19, specifically for food and beverage business entities listed on the Indonesia Stock Exchange. The research method is comparative, comparing financial ratios during the pandemic (2020-2021) and post-pandemic (2022-2023). The study used a sample of 16 companies that met the standards as research units. The results showed that the current ratio showed no significant change, the return on investment ratio showed a significant change, namely an increase in investment value after the pandemic, and the inventory turnover ratio did not experience a significant change in financial performance.
Co-Authors Muslimin Muslimin