PERBANDINGAN KINERJA KEUANGAN SUB SEKTOR PARIWISATA SEBELUM DAN SELAMA PANDEMI COVID-19 TAHUN 2019 - 2021

Abstract

This study aims (1) to determine and analyze the financial performance of tourism companies listed on the IDX before and during the Covid-19 pandemic in 2019 - 2021 in terms of Liquidity Ratio (Current ratio & Quick ratio), (2) to determine and analyze the financial performance of tourism companies listed on the IDX before and during the Covid-19 pandemic in 2019 - 2021 in terms of solvency ratio (Debt to asset ratio & Debt to equity ratio) (3) to determine and analyze the financial performance of tourism companies listed on the IDX before and during the Covid-19 pandemic in 2019 - 2021 in terms of profitability ratio (Return on assets & Return on equity). Data collection techniques were carried out using library studies (library research) data taken from the Indonesia Stock Exchange website with a sample of 7 companies.

Research Analysis tool using Liquidity Ratio (current ratio and quick ratio), solvency ratio (debt to asset ratio and debt to equity ratio) and profitability ratio (return on assets and return on equity). By looking at the decrease or increase of the ratio.

The results showed that 1). The Current ratio decreased before and during the Covid-19 pandemic. 2). The Quick ratio decreased before and during the Covid-19 pandemic. 3). The Debt to asset ratio has increased before and during the Covid-19 pandemic. 4). Debt to equity ratio has increased before and during the Covid-19 pandemic. 5). Return on assets decreased before and during the Covid-19 pandemic. 6). Return on equity has decreased before and during the Covid-19 pandemic.