Published date: Jul 31 2024

Journal Title: KnE Social Sciences

Issue title: The 3rd International Conference on Business, Economics, and Sustainability Science (BESS 2023)

Pages: 654–666

DOI: 10.18502/kss.v9i21.16773

M. Rudi Irwansyahrudi.irwansyah@undiksha.ac.idUniversitas Pendidikan Ganesha, Bali

Diota Prameswari VijayaUniversitas Pendidikan Ganesha, Bali

Made Aristia PrayudiUniversitas Pendidikan Ganesha, Bali

Ni`matul IstiqomahUniversitas Negeri Malang, Malang

This study aimed at determining the differences in the financial execution of gopublic companies as long as the COVID-19 pandemic. The financial performance of the liquidity ratio, solvency ratio, activity ratio, and profitability ratio was used as a measuring tool. The population was Indonesian Go Public companies in 2019 and 2020, while, using the purposive sampling technique, the sample was Go Public Companies in trade, services, and investment sectors. Paired sample t-test with distributed data was used as the research method. The result of the analysis shows there are dissimilarities in liquidity ratios, solvency ratios, activity ratios, and profitability ratios in 2019 (before the Covid-19 pandemic) and 2020 (during the Covid-19 pandemic).

Keywords: activity ratio, financial performance during the pandemic, liquidity ratio, profitability ratio, solvency ratio

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