@thesis{thesis,
		author={Aura Jannah  Vella},
		title ={COMPARISON OF THE FINANCIAL PERFORMANCE OF TOURISM SECTOR COMPANIES BEFORE AND DURING THE COVID-19 PANDEMIC},
		year={2021},
		url={http://repository.undar.ac.id/id/eprint/2756/},
		abstract={ABSTRACT

Vella Aura Jannah, 2021, Comparison of the Financial Performance of Tourism Sector Companies Before and During the Covid-19 Pandemic. The head supervisor      Dra. Henny Dwijayani, SE, M.Sc. Advisory Commission   Dr. Muchtar, SE, M.Si., Faculty of Economics, University of Darul Ulum Jombang.
The purpose of this study is to compare and contrast the financial performance of hotel, restaurant, and tourism companies listed on the IDX before and during the covid-19 pandemic in the ratios of ROA (Return on Assets), NPM (Net Profit Margin), Current Ratio, and DAR ( Debt to Total assets Ratio). The method used in this study is a comparative method that employs The two-average difference test was used in this study as a comparative method. According to the findings of this study, there are significant differences in the financial performance of hotel, restaurant, and tourism companies previous to and during the COVID-19 pandemic in the ROA ratio with a significance value of 0.001 0.05 and in the NPM ratio with a significance value of 0.006 0.05, While there is no significant difference in the CR and DAR ratios between the period before and during the COVID-19 pandemic, with a CR significance value of 0.394 > 0.05 and a DAR significance value of 0.460 > 0.05.

Key Word:  ROA,NPM,DAR,COVID}
		}