SKRIPSI PBS
ANALISIS KOMPARASI KINERJA KEUANGAN SEBELUM DAN SESUDAH COVID-19 (Studi pada Perusahaan yang Terdaftar di JII 30 Periode 2017-2022)
ABSTRACT
The study aimed to determine the financial performance differences of
companies listed in the JII 30 Index in the period 2017-2022 from before the Covid-
19 pandemic and after the Covid-19. The study utilized comparative variables in
this study current ratio, debt to equity ratio, net profit margin, total asset turnover,
dan price to earnings ratio.
This research was quantitative study using secondary data obtained from
www.idx.co.id on the JII 30 Index company 2017-2022. The sampling technique
employed purposive sampling with a sample 17 companies and 102 financial
reports. Data analys techniques used in this study are comparative tests using
paried sample t-test and wilxocon signed rank test.
Based on the conducted tests, the researchers concluded that Current Ratio,
Net Profit Margin, Price Earnings Ratio showed no differences between before and
after the Covid-19 pandemic, However the variabels Debt Equity Ratio and Total
Asset Turnover exhibited variances before and after the Covid-19.
Keywords: Financial Perfomance, Current Ratio, Debt Equity Ratio, Net Profit
Margin, Total Asset Turnover, Price Earning Ratio,
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