ANALISA RASIO LIKUDITAS, PROFITABILITAS, AKTIVITAS DAN SOLVABILITAS DI MASA SEBELUM DAN SELAMA PANDEMI

Abstract

This research aimed to analyze the differences between financial performance before and during the Pandemic of Covid-19 at Tourism and Hotel companies listed on the Indonesia Stock Exchange (IDX) during 2017-2022. The financial performance was analyzed through 4 financial ratios, namely liquidity, profitability, activity, and solvability. Liquidity was measured by current ratio, profitability was measured by return on asset, activity was measured by total asset turnover, and solvability was measured by debt to equity ratio. The research was descriptive-quantitative with a comparative approach. Moreover, the population was 30 Tourism and Hotel companies listed on IDX. The data collection technique used purposive sampling, with 6 companies as the sample. Furthermore, the data analysis technique used normality test and hypothesis test with Paired Sample t-test. The result showed that among liquidity, activity, and solvability there were no difference before and after the Covid-19 at Tourism and Hotel companies. Additionally, the findings would give additional insights and contribution to the companies as consideration in making decisions. Also it gave evaluation in order to improve companies’ financial performance.