The Covid 19 Pandemic: Impact on Financial Performance Banking Companies Listed on the Indonesian Stock Exchange 2019 – 2022
Journal Title: Journal of Economics, Finance and Management Studies - Year 2024, Vol 7, Issue 07
Abstract
This research was conducted to analyze the influence of the Covid 19 pandemic on banking sector companies listed on the Indonesia Stock Exchange using the Capital Adequancy Ratio (CAR), operational expenses to operating income (BOPO), Non-Performing Loans (NPL), total assets, Human Capital (HC) on Return on Assets (ROA) for the period 2019-2022. The sampling technique used was purposive sampling with the criteria (1) all conventional banking companies that were listed on the Indonesia Stock Exchange during the observation period (2019-2022); (2) Companies that always present financial reports during the observation period (2019-2022); (3) Have complete data according to the required research variables. Data obtained from the published Indonesian Stock Exchange. A sample of 30 banking companies was obtained. The analysis technique used is panel data regression. The results of the analysis using eviews 12 software show that (1) CAR has a positive and significant effect on ROA; (2) BOPO has a negative and significant effect on ROA; (3) NPL has a negative and significant effect on ROA; (4) Total assets have a positive and significant effect on ROA; (5) HC has a positive and significant effect on ROA; (6) There is no difference in ROA during the pandemic and after the Covid-19 pandemic
Authors and Affiliations
Ni Wayan Asri Mustika , Zaenal Abidin,
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