ANALISIS KINERJA KEUANGAN BERDASARKAN RASIO KEUANGAN SEBELUM DAN SELAMA PANDEMI COVID-19 (Studi Kasus Perusahaan Sector Properti dan Real Estate Tahun 2018-2021)

Abstract

The Covid-19 pandemic in 2019 last year had an impact on the performance of Property and real estate sector companies in carrying out development projects in Indonesia, such as the number of projects that were delayed or stopped due to a lack of capital. This study entitled "Financial Performance Analysis Based on Financial Ratios Before and During the Covid-19 Pandemic (Case Study of Property and Real Estate Sector Companies in 2018-2021)", has a formulation of the problem whether there are differences in the financial performance of Property and real estate sector companies before and when during the Covid-19 pandemic and which companies are still in the good category and are profitable for investors. This study aims to determine whether or not there were differences in the financial performance of Property sector companies listed on the IDX before and during the Covid-19 pandemic. This research uses a case study as a research design with time series data and uses the SPSS 26 test tool. The sample chosen is the financial reports of 8 Property companies for the period 2018 – 2021. The data is analyzed using financial ratios with 4 indicators of 4 types of financial ratios : liquidity ratios, solvency ratios, activity ratios, and profitability ratios. Based on the results of the data analysis conducted, it was concluded that the Covid-19 pandemic had a significant effect on the company's financial performance. Even though in such circumstances it turned out that this study used the Paired Samples Test Calculation Results tool which showed minimum, maximum, mean and standard deviation data that were not significant. the Property and real estate sector in Indonesia.