Pandemi Covid-19 dan Dampaknya Terhadap Perubahan Kebijakan Perusahaan Sektor Teknologi

  • Wiwik Andriani Politeknik Negeri Padang
  • Rangga Putra Ananto Politeknik Negeri Padang
  • Eka Rosalina Politeknik Negeri Padang
  • Wina Nofrima Fitri Politeknik Negeri Padang
  • Dandi Aprila Politeknik Negeri Padang
Keywords: policy strategy, financial performance, covid-19 pandemic, financial ratio


Analysis conducted to see the extent to which a company has implemented by using financial implementation rules correctly and adequately is called financial performance. There are 5 (five) ratios used in assessing the company's financial performance, including liquidity ratios, leverage ratios, activity ratios, profitability ratios, and market value ratios. This study aims to determine a policy strategy based on the results of a comparison test of the financial performance of technology sector companies before and during the 2018-2021 period of the covid-19 pandemic. In this study, secondary data are used. Purposive sampling was utilized as the sampling methodology. This study employed a normality test and Paired Sample T-Test. The results of this study indicate that the financial performance of technology companies during the covid-19 pandemic got significant results for all variables. Based on the comparison test results, a policy strategy is needed to solve the problems related to financial performance.


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How to Cite
Andriani, W., Ananto, R., Rosalina, E., Fitri, W., & Aprila, D. (2022). Pandemi Covid-19 dan Dampaknya Terhadap Perubahan Kebijakan Perusahaan Sektor Teknologi. Journal of Applied Accounting and Taxation, 7(2), 54-61.