ANALISIS KOMPARASI RASIO KEUANGAN SEBELUM DAN SELAMA PANDEMI COVID-19 PADA BPR DI PROVINSI BALI

  • Ni Luh Gede Rahma Dewi Universitas Hindu Indonesia
Keywords: CAR, NPL, BOPO, LDR, ROA

Abstract

The Covid-19 pandemic has had a significant impact on the economy, especially in the banking
sector. The economic downturn caused the banking performance to decline. Performance is shown
in various financial ratios. This research aims to find out whether there are differences between
the ratios of CAR, NPL, BOPO, LDR and ROA at BPRs in Bali Province before and during the
Covid-19 pandemic. The population in this study is BPR in Bali which reaches 133 BPR. The
sample method used purposive sampling which was analyzed by paired sample t-test. The results
of the study illustrate that there is no difference in the values of CAR, BOPO, and ROA of BPRs in
Bali before and before the Covid-19 pandemic. There are differences in the NPL and LDR values
of BPRs in Bali before and before the Covid-19 pandemic.

Published
2022-04-29
How to Cite
Rahma Dewi, N. L. G. (2022). ANALISIS KOMPARASI RASIO KEUANGAN SEBELUM DAN SELAMA PANDEMI COVID-19 PADA BPR DI PROVINSI BALI. Hita Akuntansi Dan Keuangan, 3(2), 187-196. https://doi.org/10.32795/hak.v3i2.2767