Analisis Kinerja Keuangan Perusahaan Pertanian sebelum dan selama pandemi Covid19
Abstract
The Covid-19 pandemic that has hit the world from the beginning of 2020 has resulted in various kinds of impacts. The occurrence of Covid19 is an outbreak disaster that has resulted in various changes in government and socio-cultural policies. This means that there are external factors that will affect the performance of the company, especially agriculture. Therefore, the purpose of this study is to determine the difference in financial performance before and during the Covid-19 pandemic, where performance indicators are measured by liquidity ratios in the form of Current Ratio (CR), leverage ratios in the form of Debt to Equity Ratio (DER), ratio of activity to Total Asset Turn Over (TATO) and ratio of profitability to Return on Assets (ROA). From the results of the analysis that has been carried out, it can be concluded that the financial performance of agricultural companies is getting better during the pandemic or in other words not affected by the conditions of the Covid-19 pandemic
Keywords: Financial Performance; Financial Ratio; CR; DER; TATO; ROA; Agriculture Company; Covid-19
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