Analisis Perbandingan Kinerja Keuangan Perusahaan Sebelum Dan Pada Saat Pandemi Covid-19 (Studi Pada Perusahaan Farmasi yang Terdaftar di BEI).

ABSTRACT

COMPARISONAL ANALYSIS OF FINANCE PERFORMANCE OF
COMPANIES BEFORE AND DURING THE COVID 19 PANDEMIC
(Study on Pharmaceutical Companies Listed on The IDX)


The purpose of this study is to (1) prove empirically whether there are differences
in liquidity levels before and during the covid-19 pandemic in pharmaceutical
companies listed on the Indonesia Stock Exchange, (2) empirically prove whether
there are different solvability levels before and during the pandemic covid-19 on
phermautical companies listed on the Indonesia Stock Exchange, (3) empirically
prove whether there are different profitability levels before and during the
pandemic covid-19 on phermautical companies listed on the Indonesia Stock
Exchange, (4) empirically prove whether there are differences in activity ratio
before and during the pandemic covid-19 on phermautical companies listed on the
Indonesia Stock Exchange. The sample in this study amounted to 10 phermaceutical
companies listed on the Indonesia Stock Exchange from the period 2019 to 2020,
so that the amount of panel data processed in this study was 20 data. The data
collection technique used was literature study and documentation. Data processing
using SPSS version 20.0 for windows. The data analysis technique used is
descriptive statistics, normality test and paired sample T-test (different test). The
result showed that (1) there was no difference in the level of liquidity before and
during the covid-19 pandemic, (2) there was no difference in the level of solvency
before and during the covid-19 pandemic, (3) there was no difference in the level
of profitability before and during the covid-19 pandemic, (4) there was no
difference in the level of activity before and during the covid-19 pandemic.

Keyword: Liquidity, Solvability, Profitability and Activity Ratio