ANALISIS KINERJA KEUANGAN SEBELUM DAN PADA SAAT COVID-19 PADA PERBANKAN DI BEI

FINANCIAL PERFORMANCE ANALYSIS BEFORE AND DURING COVID-19 IN BANKING AT BEI

Abstract

This study aims to determine and analyze the development of banking in Indonesia whether or not there are 
differences between before and during the occurrence of Covid-19. The type of research conducted is quantitative 
research with comparative methods. Indonesian banks in this study were 31 banks listed on the Indonesia Stock 
Exchange (IDX) which were selected based on the sampling technique, namely purposive sampling. The data used 
in this study is the annual financial report of the banking test listed on the Indonesia Stock Exchange (IDX) for the 
period 2019 to 2020. The data is processed with a different Wilcoxon Signed Rank Test using SPSS version 21. 
The results show that there is no significant difference between before and at the time of Covid-19 on the ratio of 
Net Performing Loan (NPL), Loan to Deposit Ratio (LDR), and Good Corporate Governance (GCG). While the 
ratio of Return On Assets (ROA) and Capital Adequacy Ratio (CAR) there are significant differences between 
before and during the occurrence of Covid-19. The development of banking financial performance in Indonesia 
before the onset of Covid-19 was better than during the occurrence of Covid-19, but still within safe limits.