<![CDATA[This study aims to test and analyze the financial performance differences of technology companies listed on the IDX before and during the pandemic, involving four ratios (profitability, liquidity, activity, and solvency). This study employs quantitative approach analyzing secondary data sources from the samples of 17 technology companies—listed on the Indonesia Stock Exchange from 2018 to 2021 with data accessibility and completeness for each variable—selected through purposive sampling method. The data are analyzed by paired difference test or the Wilcoxon signed rank test utilizing SPSS version 25 software. The study results exhibit the four ratios significantly indicating the technology companies’ financial performance differences IDX before and during the pandemic, in which the value of profitability, liquidity, and activity ratios increased during the Covid-19 pandemic. It implies that companies stand a chance for business development and good prospects in the future; proven that, during the pandemic, the companies can still fulfill their obligations and manage all assets in increasing sales to support improvements in the technology sector. Whilst, the solvency ratio values are likely to decrease during the pandemic. That is, the companies’ condition is considered good because its ability to manage its assets is not heavily funded by debt, as such, the risk of bankruptcy is minimal or negligible.]]>
Copyrights © 2023
