Analisis Perbandingan Kinerja Keuangan Perusahaan Sektor Penerbangan Sebelum Pandemi Covid-19 dan Pada Saat Pandemi Covid-19

This research entitled "Comparative Analysis of Financial Performance Flight Before Pandemic Covid Sector-19 and At The Pandemic Covid-19". This study aims to empirically prove the differences in the financial performance of PT. Air Asia Indonesia Tbk and PT. Garuda Indonesia (Persero) Tbk to Liquidity Ratio ( Current Ratio ), Solvency Ratio ( Debt to Equity Ratio ), Activity Ratio ( Total Assets Turnover ), Profitability Ratio ( Return On Equity and Return On Assets ) before the covid-19 pandemic and during the covid-19 pandemic. The population in this studyis an aviation sector company listed on the Indonesia Stock Exchange, namely PT. Air Asia Indonesia Tbk and PT. Garuda Indonesia (Persero) Tbk. This research uses purposive sampling technique in order to obtain 2 companies as samples. The type of data in this study is quantitative data and the data source is secondary data. Data collection techniques were carried out using documentation and literature. Data analysis techniques used in this study include: descriptive statistics, normality test, Paired t-test , Wilcoxon Signed Rank Test . Based on the results of the paired sample t-test TATO yields a significant value of TATO less than 0.05 (0.012 < 0.05), ROA produces a significant value of ROA greater than 0.05 (0.059 > 0.05) and based on the results of the Wilcoxon Test Signed Rank Test CR produces Asymp value. Sig is greater than 0.05 (0.249 > 0.05), DER produces an Asymp.Sig value greater than 0.05 (0.028 > 0.05), ROE produces an Asymp.Sig value. less than 0.05 (0.028 < 0.05) . The results of this study indicate that the DER, TATO and ROE ratios have significant differences in the financial performance of aviation sector companies between before the covid19 pandemic and during the covid-19 pandemic. While the ratio of CR and ROA there is no significant difference between before the covid-19 pandemic and during the covid-19 pandemic