<![CDATA[Abstrak Penelitian ini bertujuan untuk mengetahui perbedaan profitabilitas perusahaan Sub Sektor Kesehatan yang terdaftar di Bursa Efek Indonesia sebelum dan setelah diumumkannya pandemi COVID-19 oleh pemerintah. Penelitian ini menggunakan metode deskriptif kuantitatif dengan menggunakan analisis data sekunder berupa laporan keuangan perusahaan Sub Sektor Kesehatan yang terdaftar dan menyajikan data laporan keuangan di Bursa Efek Indonesia Tahun 2019 sebagai refleksi kondisi sebelum pandemi COVID-19 dan laporan keuangan Tahun 2020 sebagai refleksi kondisi saat pandemi COVID-19. Variabel penelitian yang digunakan adalah rasio profitabilitas perusahaan yang diproksikan dengan Gross Profit Margin (GPM), Net Profit Margin (NPM), Return On Assets (ROA) dan Return On Equity (ROE). Teknik pengambilan sampel menggunakan purposive sampling dan diperoleh sampel penelitian sebanyak 7 perusahaan sektor kesehatan yang terdaftar di BEI. Hasil penelitian menunjukan perbedaan yang tidak signifikan Gross Profit Margin (GPM), Net Profit Margin (NPM), Return On Assets (ROA) dan Return On Equity (ROE) sebelum dan setelah diumumkannya pandemi COVID-19 oleh pemerintah.Kata Kunci: Profitabilitas ; Gross Profit Margin; Net Profit Margin; Return On Assets; Return On Equity. Abstract This study aims to determine the differences in profitability of the Health Sub-sector companies listed on the Indonesia Stock Exchange before and after the announcement of the COVID-19 pandemic by the government. This study uses a quantitative descriptive method using secondary data analysis in the form of financial statements of listed Health Sub-Sector companies and presents financial statement data on the Indonesia Stock Exchange in 2019 as a reflection of conditions before the COVID-19 pandemic and financial statements in 2020 as a reflection of conditions during the COVID-19 pandemic. -19. The research variable used is the company's profitability ratio proxied by Gross Profit Margin (GPM), Net Profit Margin (NPM), Return On Assets (ROA) and Return On Equity (ROE). The sampling technique used purposive sampling and the research sample obtained was 7 health sector companies listed on the IDX. The results showed insignificant differences in Gross Profit Margin (GPM), Net Profit Margin (NPM), Return On Assets (ROA) and Return On Equity (ROE) before and after the announcement of the COVID-19 pandemic by the government.Keywords: Profitability; Gross Profit Margin; Net Profit Margin; Return On Assets; Return On Equity]]>
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