Kinerja Keuangan Perusahaan Farmasi sebelum Pandemi dan setelah Pandemi Covid-19

Abstract

This study aims to analyze the financial performance of pharmaceutical companies before and during the Covid-19 pandemic using the Quick Ratio, Debt to Asset Ratio, Gross Profit Margin, Receivable Turnover. This study is quantitative. The data used is secondary data taken from the Indonesia Stock Exchange. Sampling was done by purposive sampling technique. The data analysis method uses comparative quantitative. From the results of the study, it can be seen that the Quick Ratio before and after the pandemic results from Sig. 0.102 > 0.05 where the results state that there is no significant difference between before the pandemic and during the pandemic, the Debt to Asset Ratio before and after the pandemic results from Sig. 0,563 < 0,05 where the result which states that there is no significant difference, Gross Profit Margin before and after the pandemic results Sig. 0.223 <0.05 where the results state that there is no significant difference, Receivable Turnover before and after the pandemic Sig. 0.454 < 0.05 where the results state that there is no significant difference.