Analisis Perbedaan Kinerja Keuangan Perusahaan Sebelum dan Saat Terjadinya Pandemi Covid-19 (Studi Kasus Perusahaan Manufaktur yang Terdaftar di BEI Periode 2019-2020)

This study aims to examine the effect of the covid-19 pandemic on the financial performance of listed manufacturing companies in BEI around 2019-2020 period. The data used in this research is secondary data. The sampling technique used was purposive sampling technique. This research uses normality test and difference test. The results of this study indicate that in the financial performance of manufacturing companies in the food and beverage sub-sector, there is one variable that is normally distributed and two variables that are not normally distributed. For the TATO variable is the only variable that is normally distributed and tested differently using Paired T Test with significant results, while for the other three variables CR, DER, ROA are not normally distributed so that the Wilcoxon Signed Ranks Test different test with the results of the DER and CR variables not significant. Meanwhile, the ROA variable showed significant results