ANALISIS PERBANDINGAN KINERJA KEUANGAN PADA PERUSAHAAN TOURISM, HOTEL AND RESTAURANT SEBELUM DAN SAAT PANDEMI COVID-19

Tujuan penelitian ini adalah untuk mengetahui apakah terdapat perbedaan yang signifikan  terhadap kinerja keuangan antara sebelum dan saat pandemi pada perusahaan Tourism, Hotel and Restaurant COVID-19. Penelitian ini menggunakan data sekunder yaitu laporan keuangan periode triwulan II tahun 2018 hingga triwulan III tahun 2021. Teknik analisis data yang digunakan adalah adalah deskriptif kuntitatif, dengan alat statistik Uji beda Paired Sample T-test. Hasil penelitian menunjukkan rasio CR tidak terdapat perbedaan yang signifikan antara sebelum dan saat pandemi covid-19. Sedangkan ROA dan DER memiliki perbedaan yang signifikan antara sebelum dan saat pandemi Covid-19, perusahaan mengalami pertumbuhan negatif saat adanya pandemi Covid-19

Analisis Perbandingan Kinerja Keuangan Pada Perusahaan Tourism, Hotel And Restaurant Sebelum Dan Saat Pandemi Covid-19

Comparative Analysis of Financial Performance in Tourism, Hotel And Restaurant Companies Before and During the Covid-19 Pandemic BY: YELLA DESWITA 185210476 The purpose of this study was to determine whether there was a significant difference in financial performance between before and during the pandemic in Tourism, Hotel and Restaurant COVID-19 companies. This study uses secondary data, namely financial statements for the second quarter of 2018 to the third quarter of 2021. The data analysis technique used is descriptive quantitative, with statistical tools Paired Sample T-test difference test. The results showed that there was no significant difference between the CR ratio before and during the COVID-19 pandemic. While ROA and DER have significant differences between before and during the Covid-19 pandemic, the company experienced negative growth during the Covid-19 pandemic