ANALISIS KINERJA KEUANGAN PADA PERUSAHAAN GO PUBLIC YANG TERDAFTAR DI ISSI SEBELUM DAN SETELAH ADANYA MASA PANDEMI COVID-19 (STUDI KASUS PADA SEKTOR INDUSTRI BARANG KONSUMSI TAHUN 2018-2021)

Fidya Lusiani, NIM.: 18108030021 (2022) ANALISIS KINERJA KEUANGAN PADA PERUSAHAAN GO PUBLIC YANG TERDAFTAR DI ISSI SEBELUM DAN SETELAH ADANYA MASA PANDEMI COVID-19 (STUDI KASUS PADA SEKTOR INDUSTRI BARANG KONSUMSI TAHUN 2018-2021). Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

This study aims to identify and analyze differences in company financial performance before and after the Covid-19 pandemic in companies in the consumer goods industry sector that were registered with ISSI. The financial performance used is the Current Ratio (CR), Return on Assets (ROA), Return on Equity (ROE), Debt to Equity Ratio (DER), and Total Asset Turnover (TATO). Where this research is quantitative, the sampling in this study uses the purposive sampling method with data obtained from 28 companies and the observation period is in 2018-2021. The test used in this study is the parametric Wilcoxon Signed Rank Test. The results in this study with this test showed that there were significant differences in the TATO ratio in the period before and after the Covid-19 pandemic, while the CR, ROA, ROE and DER ratios did not show significant differences in the period before and after the Covid-19 pandemic.

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