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Analisis Perbandingan Rasio Profitabilitas Sebelum, Selama dan Setelah Covid-19 Pada Perusahaan Teknologi dan Informasi yang Terdaftar di ISSI
"Objective: This study aims to analyze the differences in profitability ratios before,
during, and after the COVID-19 pandemic in technology and information sector
companies listed on the Indonesia Sharia Stock Index (ISSI). The profitability ratios
used in this study are Return on Assets (ROA) and Return on Equity (ROE).
Method: This research employs a quantitative approach using descriptive analysis and
the Paired Sample t-Test method. The data used are secondary data obtained from the
annual financial reports of technology and information sector companies listed on the
ISSI during the 2018–2024 period.
Findings/Results: The results show that there is no significant difference in
profitability ratios (ROA and ROE) between the periods before, during, and after the
COVID-19 pandemic. This indicates that the technology and information sector
demonstrates a relatively stable financial resilience in facing economic fluctuations
caused by the pandemic"
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