ANALISIS KOMPARATIF KINERJA KEUANGAN SEBELUM DAN SAAT COVID-19 PADA PERUSAHAAN YANG TERDAFTAR DI BEI

Pandemi Covid-19 selain berakibat ke kesehatan masyarakat berdampak pula ke perokonomian masyarakat akibat adanya kebijakan-kebijakan selama pandemi covid-19 seperti kebijakan Pembatasan Sosial Berskala Besar (PSBB), Work from Home (WFH) sehingga mobilitas masyarakat menjadi terhambat dan mengakibatkan operasi perusahaan tidak berjalan seperti biasanya. Penelitian ini bertujuan untuk menganalisis perbedaan kinerja keuangan sebelum dan saat pandemi virus covid-19 pada laporan keuangan perusahaan yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan metode event study. Penelitian ini termasuk penelitian kuantitatif. Populasi penelitian ini yaitu perusahaan yang terdaftar di Bursa Efek Indonesia periode tahun 2019-2020. Sampel ditentukan dengan teknik Purposive Sampling. Jumlah sampel penelitian ini yaitu 521 perusahaan. Teknik analisis data menggunakan wilcoxon signed-rank test. Data diolah memakai software SPSS versi 26. Hasilnya menunjukkan bahwa terjadi perbedaan rasio likuiditas (current ratio), rasio solvabilitas (debt to asset ratio), rasio aktivitas (asset turnover ratio), rasio profitabilitas (return on assets dan return on equity) sebelum dan saat adanya pandemi covid-19 pada perusahaan yang terdaftar di BEI yang memenuhi kriteria sampel. Akibat adanya pandemi kinerja keuangan perusahaan yang terdaftar di BEI mengalami penurunan dibandingkan dengan tahun sebelumnya. Kata Kunci: kinerja keuangan, rasio likuiditas, rasio solvabilitas, rasio aktivitas, rasio profitabilitas. The Covid-19 pandemic in addition to affecting public health has an impact on the community's economy as a result of policies during the COVID-19 pandemic such as the Large-Scale Social Restriction (PSBB) policy, Work from Home (WFH) so that community mobility is hampered and results in the company's operations not being able to operate. running as usual. This study aims to analyze differences in financial performance before and during the covid-19 virus pandemic on the financial statements of companies listed on the Indonesia Stock Exchange. This research uses event study method. This research includes quantitative research. The population of this study are companies listed on the Indonesia Stock Exchange for the period 2019-2020. The sample was determined by purposive sampling technique. The number of samples in this study were 521 companies. The data analysis technique used the Wilcoxon signed-rank test. The data is processed using SPSS version 26 software. The results show that there are differences in the liquidity ratio (current ratio), solvency ratio (debt to asset ratio), activity ratio (asset turnover ratio), profitability ratio (return on assets and return on equity) before and during the covid-19 pandemic in companies listed on the IDX that meet the sample criteria. Due to the pandemic, the financial performance of companies listed on the IDX decreased compared to the previous year. Keywords: financial performance, liquidity ratio, solvency ratio, activity ratio, profitability ratio