Analisis Komparasi Rasio Likuiditas, Profitabilitas dan Solvabilitas terhadap Kinerja Keuangan pada Perusahaan Manufaktur yang Tercatat di BEI Sebelum dan Saat Pandemi Covid-19

Abstract

This research aims to determine the comparison of liquidity, profitability, and solvency ratios to financial performance in manufacturing companies listed on the IDX before and during the Covid-19 pandemic. The population used in this research is manufacturing companies on the IDX for the period 2017-2020. Samples are determined through purposive sampling techniques. The research methods used are panel data regression, model testing, classical assumption testing, multiple linear regression, and hypothesis testing. The results showed that there was no difference between the three variables studied on the financial performance of manufacturing companies before and during the Covid-19 pandemic.