ANALISIS KINERJA KEUANGAN SEBELUM DAN PADA SAAT ADANYA COVID-19 PADA PERUSAHAAN SUB SEKTOR HOTEL RESTORAN DAN PARIWISATA YANG TERDAFTAR DI BEI

This study aims to analyze the financial performance before the Covid-19 and during the Covid-19 in the hotels, restaurants and tourism sub-sector companies listed on the IDX. The financial ratios used are the current ratio, debt to assets ratio, total assets turn over, and return on assets. The population in this study is the hotel, restaurant and tourism sub-sector companies listed on the IDX. Sampling was done by purposive sampling and obtained a sample of 28 companies. The data used in this research is secondary data. Secondary data in the form of financial statements of companies in the hotel, restaurant and tourism sub-sector before the 2019 covid-19 and after the covid-19 in 2020. The data analysis method in this study used a quantitative descriptive method with analysis tools in the form of a different test analysis, namely paired sample t -test and Wilcoxon signed rank test.
The results of the analysis on the first hypothesis show that there is a difference in the current ratio before and during the Covid-19 outbreak, this means that the current ratio during the Covid-19 period has decreased compared to before the Covid-19 outbreak. The results of the second hypothesis test show that there is a difference in the debt to assets ratio before and during Covid-19, this means that the debt to assets ratio during the Covid-19 period has increased compared to before the Covid-19 outbreak. The results of the third hypothesis indicate that there is a difference in total assets turnover before and during the Covid-19 outbreak, this means that the total assets turnover during the Covid-19 period decreased compared to before the Covid-19 outbreak. The results of the fourth hypothesis test show that there is a difference in return on assets before and during the Covid-19 outbreak, this means that the return on assets during the Covid-19 period decreased compared to before the Covid-19 outbreak.