Dampak pandemi covid 19 terhadap kinerja keuangan perusahaan
P Penelitian ini bertujuan untuk menganalisa pengaruh covid -19 terhadap kinerja keuangan yang diukur dengan menggunakan rasio net profit margin, return on asset, current ratio, debt to asset ratio, debt to equity ratio, dan total asset turnover. Populasi dalam penelitian ini adalah perusahaan sektor industri dan energi yang terdaftar di BEI tahun 2018-2021. Jumlah sampel yang digunakan dalam penelitian ini adalah 44 Perusahaan. Penelitian ini menggunakan metode purposive sampling dalam pengumpulan datanya dan pengujian hipotesis dilakukan dengan meng-gunakan wilcoxon signed rank test. Hasil penelitian menunjukkan bahwa: (1) Covid -19 tidak berpengaruh terhadap kinerja keuangan perusahaan yang diukur dengan net profit margin; (2) Covid -19 tidak berpengaruh terhadap kinerja keuangan perusahaan yang diukur dengan return on asset; (3) Covid -19 berpengaruh terhadap kinerja keuangan perusahaan yang diukur dengan current ratio; (4) Covid -19 berpengaruh terhadap kinerja keuangan perusahaan yang diukur dengan debt to asset ratio; (5) Covid -19 tidak berpengaruh terhadap kinerja keuangan perusahaan yang diukur dengan debt to equity ratio ; dan (6) Covid -19 berpengaruh terhadap kinerja keuangan perusahaan yang diukur dengan total asset turnoe
T This study aims to analyze the effect of COVID-19 on financial performance as measured by the ratio of net profit margin, return on assets, current ratio, debt to asset ratio, debt to equity ratio, and total asset turnover. The population in this study are industrial and energy sector companies listed on the Indonesia Stock Exchange in 2018-2021. The number of samples used in this study were 44 companies. This study used purposive sampling method in data collection and hypothesis testing was carried out using the Wilcoxon signed rank test. The results showed that: (1) Covid -19 had no effect on the company's financial performance as measured by net profit margin; (2) Covid -19 has no effect on the company's financial performance as measured by return on assets; (3) Covid -19 affects the company's financial performance as measured by the current ratio; (4) Covid -19 affects the company's financial performance as measured by the debt to asset ratio; (5) Covid -19 has no effect on the company's financial performance as measured by the debt to equity ratio; and (6) Covid -19 affects the company's financial performance as measured by total asset turnover.