Analisis Perbandingan Kinerja Keuangan Pada Perusahaan Tourism, Hotel And Restaurant Sebelum Dan Saat Pandemi Covid-19

Deswita, Yella (2022) Analisis Perbandingan Kinerja Keuangan Pada Perusahaan Tourism, Hotel And Restaurant Sebelum Dan Saat Pandemi Covid-19. Other thesis, Universitas Islam Riau.

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Abstract

Comparative Analysis of Financial Performance in Tourism, Hotel And Restaurant Companies Before and During the Covid-19 Pandemic BY: YELLA DESWITA 185210476 The purpose of this study was to determine whether there was a significant difference in financial performance between before and during the pandemic in Tourism, Hotel and Restaurant COVID-19 companies. This study uses secondary data, namely financial statements for the second quarter of 2018 to the third quarter of 2021. The data analysis technique used is descriptive quantitative, with statistical tools Paired Sample T-test difference test. The results showed that there was no significant difference between the CR ratio before and during the COVID-19 pandemic. While ROA and DER have significant differences between before and during the Covid-19 pandemic, the company experienced negative growth during the Covid-19 pandemic.

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