E-JURNAL AKUNTANSI
Vol 33 No 10 (2023)

Analisis Komparasi Kinerja Keuangan Perusahaan Food and Beverage di BEI Sebelum dan Selama Pandemi Covid-19

Ni Made Fridariani (Fakultas Ekonomi dan Bisnis Universitas Udayana)
I Made Dana (Fakultas Ekonomi dan Bisnis, Universitas Udayana, Indonesia)



Article Info

Publish Date
30 Oct 2023

Abstract

Financial performance has an important role in a company. Financial performance is an indicator to find out whether the company will continue to run well or not in the future. The research aims to analyze differences in the financial performance of food and beverage companies before and during the Covid-19 pandemic on the Indonesia Stock Exchange for the 2018-2021 period. The sample was determined using the census sampling method. The number of samples used was 26 companies. The analysis technique used is the Wilcoxon Signed Rank Test. The research results showed that there were no differences in the liquidity ratio, solvency ratio, profitability ratio and market valuation ratio in financial performance before and during the Covid-19 pandemic, while in the activity ratio there was a difference in financial performance before and during the Covid-19 pandemic. Keywords: Covid-19 Pandemic; Financial Performance; Financial Ratios

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Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...