Penelitian ini bertujuan untuk menyelidiki perbedaan kinerja keuangan yang diukur dengan Quick Ratio, Gross Profit Margin, Inventory TurnOver, dan Debt to Equity Ratio sebelum dan selama periode pandemi Covid-19. Objek penelitiannya dilakukan pada subsektor perdagangan eceran di Bursa Efek Indonesia selama tahun 2019-2020. Teknik pengambilan sampel menggunakan purposive sampling dan diperoleh sampel 24 perusahaan, dengan jumlah observasi 48 data. Peneliti menggunakan pendekatan deduktif-kuantitatif. Untuk menguji hipotesis digunakan uji beda Paired Sample T-Test dengan bantuan aplikasi SPSS versi 16. Hasil penelitian menunjukkan bahwa tidak ada perbedaan signifikan antara Quick Ratio, Gross Profit Margin, Inventory TurnOver dan Debt to Equiry Ratio baik sebelum maupun selama pandemi Covid-19 pada perusahaan perdagangan eceran yang terdaftar di Bursa Efek Indonesia periode 2019-2020.

Kata Kunci : Kinerja Keuangan, Quick Ratio, Gross Profit Margin, Inventory TurnOver, Debt to Equity Ratio

This study aims to investigate differences in financial performance as measured by before and during the COVID-19 pandemic period. The object of the research was the retail trading subsector on the Indonesian Stock Exchange during 2019-2020.The sampling technique used purposive sampling and obtained a sample of 24companies, with a total of 48 data observations. Researchers used a deductive-quantitative approach. The hypothesis testing a difference test is used Paired Sample T-Test with the SPSS program version 16. The research result show that there is no significant difference among Quick Ratio,Gross Profit Margin,Inventory Turnover, and Debt to Equity Ratio before and during the COVID-19pandemic in retail trading companies listed on the Indonesia Stock Exchange for the 2019-2020 period. Keywords: Financial Performance, Quick Ratio, Gross Profit Margin, Inventory Turnover, Debt to Equity Ratio