Impact of Covid-19 on Financial Performance Before and During the Pandemic Period in Food and Beverage Sector Companies on the IDX
Dampak Covid-19 Terhadap Kinerja Keuangan Sebelum Dan Selama Masa Pandemi Pada Perusahaan Sektor Makanan Dan Minuman di BEI
DOI:
https://doi.org/10.21070/ups.594Keywords:
ROA, NPM, OPMAbstract
The aim of this research is whether there are differences in ROA, NPM and OPM before and during the Covid-19 pandemic in food and beverage sector companies on the IDX. This research is a type of quantitative research, the data used secondary data the form of financial reports of food and beverage companies for the 2019-2020 period. Data that has been collected and calculated according to using SPSS Version 25, through multiple linear regression analysis and hypothesis testing. After testing the data obtained that: 1). There were differences in ROA before and during the Covid-19 pandemic for food and beverage sector companies listed on the IDX. 2) There were differences in NPM before and during the Covid-19 pandemic for food and beverage sector companies listed on the IDX. 3) There were differences in OPM before and during the Covid-19 pandemic in food and beverage sector companies listed on the IDX
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