Comparative Analysis of the Financial Performance of Bumn & Busn Banks before and during the COVID-19 Pandemic

This study aims to analyze the comparative financial performance of BUMN & BUSN banks before and during the Covid-19 pandemic. The variables used in this study are the ratio of NPL (Non Performing Loan), the ratio of ROA (Return on Assets), and the ratio of CAR (Capital Adequacy Ratio). This study uses quantitative methods using a comparative approach. This study uses data on Quarterly Published Financial Reports before the pandemic and during the pandemic, namely Q1, Q2, Q3, Q4 2019 - Q1 2020 and Q2, Q3, Q4 2020 - Q1, Q2 2021. The study population was taken from all BUMN & BUSN banks registered in BEI with a sample based on the criteria that state-owned and state-owned banks are classified as BUKU IV banks, namely 6 banks. The statistical methods used were descriptive statistics, normality test, and wilcoxon signed rank test. Based on the results of different tests, it shows that there are differences in Non Performing Loans and Return on Assets before and during the Covid-19 pandemic. While the Wilcoxon signed rank test for the Capital Adequacy Ratio variable shows that there is no difference between before the Covid-19 pandemic and during the Covid-19 pandemic.