Published date:Oct 30 2023

Journal Title: KnE Social Sciences

Issue title: 5th Social and Humaniora Research Symposium (5th SoRes)

Pages:15–23

DOI: 10.18502/kss.v8i18.14192

Annisa Nadiyah Rahmaniannisanadiyahrahmani93@gmail.comAccounting Study Program, Faculty of Economics and Business Universitas Islam Bandung

Asri SuanggaAccounting Study Program, Faculty of Economics and Business Universitas Islam Bandung

Lasmanah .Accounting Study Program, Faculty of Economics and Business Universitas Islam Bandung

Radhitya Pradiftha DrajatAccounting Study Program, Faculty of Economics and Business Universitas Islam Bandung

Tasya PermatasariAccounting Study Program, Faculty of Economics and Business Universitas Islam Bandung

The purpose of this research is to provide information on whether the COVID-19 pandemic had an impact on banking in Indonesia, especially for banks listed on the Indonesia Stock Exchange. The impact on banking was measured by using financial performance ratios, namely nonperforming loan (NPL), operating expenses to operating income (BOPO), net interest margin (NIM), and liquidity coverage ratio (LCR). Researchers used comparative data on financial statements, namely in 2019 and 2020. The tool used by researchers to process research data was SPSS 24. Researchers used different test methods to determine the impact of the Covid-19 pandemic on the financial performance of the banking sector. The results showed that the Covid-19 pandemic had affected the financial performance of the banking sector.

Keywords: financial performance, Covid-19, banking sector

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