Analisis Kinerja Keuangan dan Kinerja Saham Perusahaan Sektor Perbankan Sebelum dan Saat Pandemi Covid-19

Abstract

Covid-19 pandemic has spread to all countries, including Indonesia. Many industrial sectors were disrupted and economic growth in Indonesia declined during the pandemic. This study aims to analyze whether there are differences in the financial performance and stock performance of Indonesian publicly listed companies in the banking sector during the covid-19. Employing paired sample t test and Wilcoxon signed test, the data used are monthly financial reports from 30 banks listed on the Indonesian stock exchange. The results indicate that there are significant differences during the covid-19 pandemic in the ratio of return on assets (ROA), gross profit margin (GPM), net profit margin (NPM), and price to book value (PBV). Meanwhile, the return on equity (ROE) ratio does not have a significant difference during the covid-19 pandemic. It implies that during the covid-19 the bank must improve its performance and minimize the impact of the pandemic so that the company's profitability will increase again.