Analisis Financial Distress Dan Financial Performance Sebelum Dan Setelah Covid-19 Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2018-2021

Abstract

This research aims to analyze diffrences financial distress using the Modified Altman Z-Score method and financial performance using ratio Net Profit Margin (NPM) ratio, Return On Asset (ROA), Return On Equity (ROE), Efficiency Ratio Operations (REO) in banking companies listed on the Indonesian Stock Exchange before and after Covid-19. This research is quantitative research method, in the sense, this research uses numbers, from data collection to statistical testing. Data in this research is secondary data with data collection techniques form documentation and literature study. The sample selection using purposive sampling with a total of 31 companies that met the criteria. The data analysis technique used descriptive statistics, normality test, and for hypothesis using the Wilxocon Signed Rank Test. The results of this research indicate that there are differences in financial distress, Net Profit Margin (NPM), Return On Asset (ROA), Return On Equity (ROE), Efficiency Ratio Operational (REO) the results show that there in banking companies listed on the Indonesian Stock Exchange before and after Covid-19