A Comparative Study of Financial Performance During and After the Covid-19 Pandemic in Food and Beverage Companies
-
Firdaus Salsabila
*
Universitas Pembangunan Nasional Veteran Jawa Timur, Surabaya,
Indonesia
- Muslimin Muslimin Universitas Pembangunan Nasional Veteran Jawa Timur, Surabaya, Indonesia (*) Corresponding Author
Abstract
A This study aims to measure financial performance through comparisons during and after COVID-19, specifically for food and beverage business entities listed on the Indonesia Stock Exchange. The research method is comparative, comparing financial ratios during the pandemic (2020-2021) and post-pandemic (2022-2023). The study used a sample of 16 companies that met the standards as research units. The results showed that the current ratio showed no significant change, the return on investment ratio showed a significant change, namely an increase in investment value after the pandemic, and the inventory turnover ratio did not experience a significant change in financial performance.
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References
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