Analysis of Financial Performance Before and After the Pandemic Covid-19

Abstract

The purpose of this study was to analyze the financial performance before and during the Covid-19 pandemic in automotive and component sub-sector companies listed on the Indonesia Stock Exchange. This study uses financial ratio analysis by testing hypotheses using paired sample t-tests and using data collection techniques in the form of financial statement searches and literature studies. The results showed that there were no significant differences in the current ratio and debt-equity ratio between the period before the covid-19 pandemic and during the covid-19 pandemic, there were significant differences in return on assets and total asset turnover between the period before the covid-19 pandemic and during the covid-19 pandemic.Keywords: Covid-19 Pandemic, Current Ratio, Debt Equity Ratio, Return On Assets, Total Asset Turnover