COMPARATIVE ANALYSIS OF PRIOR AND FINANCIAL PERFORMANCE AFTER THE COVID 19 PANDEMIC IN LISTED FOOD AND DRINK COMPANIES ON THE INDONESIAN STOCK EXCHANGE

Muafa As'ad Dharmawan, Sri Fitri Wahyuni

Abstract


The aim of this research is to determine the financial performance of food and beverage companies listed on the Indonesia Stock Exchange in the period before and after Covid-19 when viewed from liquidity ratios. To determine the financial performance of food and beverage companies listed on the Indonesia Stock Exchange in the period before and after Covid-19 if seen from the solvency ratio, liquidity ratio, profitability ratio, activity ratio. The population in this study was 24 companies in the Food and Beverage Sector listed on the IDX and the sample from the research was 7 companies with 2 years of observation. The data collection technique used in this research is documentation. The analysis technique used in this research is descriptive analysis with the Independent Sample T-test different test analysis method to determine the hypothesis. The research results show that there is no significant difference in the Quick Ratio between food and beverage companies listed on the Indonesia Stock Exchange before and after Covid-19, there is no significant difference in the Debt To Equity Ratio between food and beverage companies listed on the Indonesia Stock Exchange before and after Covid-19. 19, Return On Assets there is no significant difference between food and beverage companies listed on the Indonesian Stock Exchange before and after covid 19, Inventory Turn Over there is no significant difference between food and beverage companies listed on the Indonesian Stock Exchange before and after covid 19, Working Capital Turnover there are no significant differences between food and beverage companies listed on the Indonesian Stock Exchange before and after covid 19 and Return On Equity, Debt To Total Asset Ratio, Current Ratio and Inventory Turn Over Simultaneously there are no significant differences between Food and Beverage Companies Listed on the Indonesian Stock Exchange.


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