ANALISIS KINERJA KEUANGAN SEKTOR PERTAMBANGAN SEBELUM DAN MASA PANDEMI COVID-19

Abstract

This study aims to determine financial performance in the form of Debt To Equity Ratio, Current Ratio, Return
On Asset, Total Asset Turnover and Dividend Yield before and during the COVID-19 pandemic on IDX High Dividend
20 Index stocks in 2022. The population in this study is stocks listed on the IDX High Dividend 20 Index in 2022. The
sampling method used is purposive sampling with certain criteria. There are five mining stocks that are members of the
IDX High Dividend 20 Index as a research sample. Documentary techniques are used as data collection techniques. The
data analysis techniques used are descriptive statistics, data normality test and hypothesis test using the Paired sample t
test. The results showed that debt to equity ratio, current ratio, return on assets and total asset turnover had a sig value
of more than 0.05 so there was no significant difference before and during the COVID-19 pandemic. Dividend yield has
a sig value of less than 0.05, meaning that there is a significant difference before and during the COVID-19 pandemic.

Keywords : financial performance, financial ratios, COVID-19 pandemic