ANALISIS DAMPAK PANDEMI COVID-19 TERHADAP KINERJA LAPORAN KEUANGAN PERUSAHAAN SEKTOR KESEHATAN, INDUSTI, DAN BARANG KONSUMEN PRIMER

The increase in Covid-19 cases that occurred in early 2019 had a significant impact on various companies. One way to find out the economic condition of a company is by analyzing the company's spatial reports. This study aims to explain the description of the performance analysis of the financial statements of companies in the health, industrial and primary consumer goods sectors before and during the Covid-19 pandemic (2019 – 2020). Financial reports are accessed openly on the Indonesian Stock Exchange website (www. https://www.idx.co.id/). The sampling technique used is purposive sampling. The sample of health sector companies includes the financial statements of PT Kalbe Farma, Tbk. and PT Kimia Farma, Tbk. The industrial sector company sample is PT United Tractors, Tbk. and PT Lion Metal Works, Tbk. The sample companies in the primary consumer goods sector include PT Ace Hardware Indonesia, Tbk. for household needs, PT Ramayana Lestari Setosa, Tbk. for clothing needs, and PT Matahari Department Store, Tbk. for food needs. The results of the study show that the Covid-19 pandemic has affected the company's economy. Companies engaged in the industrial sector and primary consumer goods tend to experience a decline in profits and losses. On the other hand, companies engaged in the health sector experienced an increase in profits.