COMPARATIVE ANALYSIS OF FINANCIAL PERFORMANCE BEFORE AND AFTER THE COVID-19 PANDEMIC ON FOOD AND BEVERAGE SUB-SECTOR MANUFACTURING COMPANIES FOUND IN ( BEI )

Abstract

The emergence of the Covid-19 pandemic urges all activities to change and implement new habits. Almost all activities are carried out at home, this will certainly bring changes to food and beverage companies listed on the IDX. This analysis has a goal in analyzing the financial performance of 7 Food and beverage companies that have been listed on the IDX before and after the pandemic. This research requires data from the 2nd Quarter financial statements for 2019-end of 2020. The data is measured by financial performance using the variables of total asset turnover ratio, current ratio, profit margin and debt-to-capital ratio. The research used a comparative method by conducting the Spss test with the formula Quick Ratio, Debt to Equity Ratio, Return On Assets, Inventory turnover, Working Capital Turnover. :Based on research results and calculations and hypothesis testing of financial performance measurements of Quick Ratio, Debt To Equity Ratio, Return On Assets, Inventory Turnover and Working Capital Turnover will specifically describe a group of 83 respondents who are classified and have a more dominant impact and a group of respondents. From the results of the Independent – Samples T Test between food and beverage companies listed on the Indonesia Stock Exchange before the Covid-19 Quick Ratio.