Comparative Analysis of Company Financial Performance in the Automotive and Components Sub Sector Before and During the Covid-19 Pandemic

This study aims to determine differences in financial performance before and during the Covid-19 pandemic in the automotive and component sub-sectors in 2018-2022 by conducting a different test analysis on financial ratios. The financial ratios studied were: current assets (CR), return on assets (ROA), debt to asset ratio (DAR), and total asset turnover (TATO). The population in this study are automotive and component sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022. The sample in this research is 12 companies obtained by purposive sampling technique. The financial ratios used are calculated using the average period before and during the Covid-19 pandemic. The data analysis technique was carried out using a paired sample t-test which was previously tested for normality. The results of this study are expected to be able to show that there are significant differences in financial ratios in the variables current assets (CR), return on assets (ROA), total asset turnover (TATO) and debt to asset ratio (DAR) before and during the Covid-19 pandemic