Analisis Deskriptif Kinerja Keuangan Sebelum dan Saat Pandemi Covid-19 (Study Empiris Pada Sub Sektor Farmasi Yang Terdaftar di BEI Periode Tahun 2019-2020

This study aims to find out how big the comparison and significant Financial Performance on Profitability Ratios before and during the Covid-19 pandemic in Pharmaceutical Companies listed on the Indonesia Stock Exchange. This study uses a quantitative descriptive method by using secondary data analysis in the form of financial statements at the company. The research observation period is Quarter 2, 3 and 4 in 2019 and 2020. The sampling technique used purposive sampling and the research sample was obtained as many as 9 pharmaceutical sector companies listed on the IDX. The analytical test used is the Paired Sample T Test and the Wilcoxon Signed Rank Test with the help of SPSS 25. The results in this study show that there is no change in the aspect of Return On Assets (ROA) during the Covid-19 pandemic, while in the aspect of Return On Equity (ROE) and Net Profit Margin (NPM) have increased during the Covid-19 pandemic. Judging from the results of the different test results, the difference in profitability before and during the Covid-19 pandemic, it was assessed that the aspect of Return on Assets (ROA) was not significant, while the aspects of Return On Equity (ROE) and Net Profit Margin (NPM) experienced significant differences.