Analisis Perbandingan Kinerja Keuangan Perusahaan Sub Sektor Hotel, Restoran, Dan Pariwisata Sebelum Dan Selama Pandemi Covid 19

Susanto, Antonius (2024) Analisis Perbandingan Kinerja Keuangan Perusahaan Sub Sektor Hotel, Restoran, Dan Pariwisata Sebelum Dan Selama Pandemi Covid 19. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

This research aims to provide a comparative analysis of the financial performance of companies in the hotel, restaurant and tourism subsector before and during the Covid-19 pandemic. Focuses on hotel, restaurant and tourism subsector companies listed on the IDX with a research period of 2018-2021. The data used is secondary data. The population in this study are hotel, restaurant and tourism subsector companies listed on the IDX. The sampling technique used was the purposive sampling method and 35 companies were obtained. Hypothesis testing is carried out using the paired sample t test. The research results show that there are significant differences in financial performance measured using ROA and DAR before and during the Covid-19 pandemic.

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