Indonesian Journal of Innovation Studies
Vol. 20 (2022): October

Financial Performance Analysis Before and During the Covid-19 Pandemic: Analisis Kinerja Keuangan Sebelum dan Saat Pandemi Covid-19

Arto, Thoriqi Juni (Unknown)
Setiyono, Wisnu Panggah (Unknown)



Article Info

Publish Date
03 Oct 2022

Abstract

Financial performance is a description of the company's financial condition in a certain period regarding aspects of fund raising and distribution of funds, which are usually measured by indicators of solvency, profitability, liquidity, and activity. This study aims to determine differences in the performance of the solvency ratio (DER), profitability ratio (ROA), liquidity ratio (CR), and activity ratio (TATO) before and during the covid-19 pandemic. Estates listed on the Indonesia Stock Exchange (IDX) During the period of 2019 and 2020. The method of determining the sample in this study is using the purposive sampling method so that the number of samples obtained is 23 companies. The results of the study include DER(0,368>0,05) and ROA(0,427>0,05) are accepted because statistically there is no difference before and during the Covid-19 pandemic, while CR(0.002) < i0.05) and TATO (0.023 < 0.05) were rejected because statistically there were differences before and during the Covid-19 pandemic.

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Journal Info

Abbrev

ijins

Publisher

Subject

Computer Science & IT Education Engineering Law, Crime, Criminology & Criminal Justice

Description

Indonesian Journal of Innovation Studies (IJINS) is a peer-reviewed journal published by Universitas Muhammadiyah Sidoarjo four times a year. This journal provides immediate open access to its content on the principle that making research freely available to the public supports a greater global ...