ANALISIS KINERJA KEUANGAN DAN NILAI PERUSAHAAN SEBELUM DAN SAAT PANDEMI COVID-19 PADA SEKTOR BARANG KOMSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA

This study aims to evaluate the financial performance, as well as the value of consumer goods companies, whether the financial performance and value of consumer goods companies that have been listed on the Indonesia Stock Exchange (IDX) are affected by the covid-19 pandemic, causing a significant difference in performance between before and during the pandemic COVID-19 has entered Indonesia, and to examine the financial performance and company value of the subsector consumer goods company which performed well during the pandemic. The method of evaluating financial performance that I use is to use financial ratio analysis consisting of, liquidity ratio as a reflection of current ratio, activity ratio as a reflection of fixed asset turnover, profitability ratio as a reflection of gross profit margin, solvability ratio as a reflection of debt to equity ratio, and market value analysis as a reflection of price to book value. The sampling technique used is non-probability sampling with purposive sampling method. The analytical tools used in this study were paired sample t-test and Wilcoxon signed rank. The results obtained in this study prove that the financial performance of consumer goods companies during the covid-19 pandemic was on liquidity, and solvability ratio tended to increase, as well as a decrease in activity ratios, profitability, and and company value. And there is a significant difference in the activity ratio, and company value, and there is no significant difference in the liquidity ratio,solvability, and profitability. In the consumer goods sub-sector, which has relatively good financial performance and company value, are pharmaceutical companies, because they have increased profitability and company value during the COVID-19 pandemic.