Analisis Perubahan Rasio Profitabilitas Sebelum dan Pada Masa Pandemi Covid 19 dan Hubungannya Terhadap Pertumbuhan Laba

Angrawit Kusumawardani (Universitas Gunadarma, Depok)

JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE)
Vol 3 No 2 (2022): June 2022

Performing an analysis is very important for an investor and the company itself to find out what are the important points in increasing profit growth. The COVID-19 pandemic conditions have forced banks to make effective and efficient strategies so that banks remain in a stable condition with limited social restrictions imposed by the government. In this study, the authors analyze changes in profitability ratios before and during the COVID-19 pandemic and their relationship to profit growth. The object of this research is the quarterly financial statements of state-owned banks 2018-2021. The result is that simultaneously profitability affects profit growth, while partially ROA, ROE, and BOPO ratios affect profit growth but the NIM ratio has no significant effect on profit growth.