ROA, ROE, NPM dan Pertumbuhan Laba Perusahaan Makanan Minuman Sebelum dan Saat Pandemi Covid-19: ROA, ROE, NPM and Profit Growth of Food and Beverages Companies Before and During the Covid-19 Pandemic - Estuti Fitri Hartini; Jayadi Jayadi; Husnaini Husnaini; Bibiana Dafrosa Pea (LPPM Universitas Pelita Bangsa, 2023)
Perubahan ekonomi akibat Covid-19 efek ke berbagai sektor antara lain turunnya konsumsi atau daya beli rumah tangga yang menjadi andalan sebesar 60 persen terhadap ekonomi, dan mempengaruhi kinerja keuangan. Penelitian ini untuk membandingkan Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin (NPM) dan Pertumbahan Laba perusahaan sebelum dan selama pandemi Covid-19. Data penelitian berupa data sekunder dari laporan keuangan, diambil dari www.idx.co.id. Penelitian memperoleh hasil tidak adanya perbedaan ROA, ROE, NPM dan Pertumbuhan Laba Perusahaan makanan dan minuman di BEI atara sebelum dan selama pandemi Covid-19. Economic changes due to Covid-19 have had effects on various sectors, including reduced household consumption or purchasing power, which is a mainstay of 60 percent of the economy, and has affected financial performance. Research to determine Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin (NPM) and Profit Growth foord and beverage company before and during the Covid-19 pandemic. Secondary data sets from financial reports, taken from www.idx.co.id. This study obtained the results that there was no significant difference in ROA, ROE, NPM and profit growth of food and beverage companies.