Analysis of Financial Report Performance During a Pandemic COVID-19: Case Study of PT. Bank Negara Indonesia (Persero), Tbk

Purpose: This study aims to determine the financial performance of PT. BNI (Persero) Tbk; the period of 2019, 2020 and 2021 with annual financial reports published in the annual report, OJK, and Bank Indonesia. Design and Methodology: This study uses a descriptive quantitative approach that examines variables in measuring the quality of financial statements before COVID 19 and Post COVID 19 such as ROA, ROE, NPL, and LDR variables. Finding: The results of processing research data such as ROA in 2019-2020, decreased by 1.12% from 2.55% to 1.43% and in the 2020-2021 period increased by 0.05%. Meanwhile, ROE decreased by 10.9 (2019-2020) and in 2020-2021 it increased by 5.86% from 3.96% to 9.82%. NPL gross 2019 was 1.87% then increased by 1.37% in 2020 to 3.24%. Meanwhile, in 2021 NPL gross increased by 0.67% from 3.24% in 2020 to 3.91% in 2021. NPL netto in 2019 was 0.84%, decreased by 0.24% in 2020. Meanwhile, in 2021 the NPL netto experienced a significant increase of 0.31% in 2020 worth 0.60% to 0.91% in 2021. The 2019 LDR of 93.61% experienced a decrease of 4.80% in 2020. Meanwhile, in 2021 LDR performance experienced a slight decrease of 0.61% from 2020 to 88.19% in 2021. Research Implication: Financial performance of PT. BNI (Persero), Tbk. during the COVID-19 pandemic quite affected the financial performance of PT. BNI (Persero), Tbk. where in every financial performance that is examined has decreased. Some of the strategies used by PT. BNI (Persero), Tbk. to suppress the decline in financial performance is by temporarily relocating less productive outlets to productive ones, permanently closing unproductive outlets, taking turns open/closed for adjacent outlets, maintenance collection from credit units. Originality: This comparative study compares financial performance before and after COVID 19