authors
Yustika Nurbasithoh T and Wiwik Utami

abstract
This study aims to analyze and compare the financial and market performance between the Healthcare sector and the Food & Beverage sector listed on the Indonesia Stock Exchange (IDX) before and during the COVID-19 pandemic. The population of this study is the Healthcare and Food & Beverage sector companies listed on the Indonesia Stock Exchange. The 49 companies chosen as samples from random sampling based on the Slovin consist of 20 healthcare companies and 29 Food & Beverage companies. The analysis was based on the Independent - Sample T-Test, whereas if the data distribution is abnormal, we used Mann-Whitney Test. The results of this study found that there was no gap in the average Net Profit Margin, Debt to Asset Ratio, Total Asset Turnover, and Stock Return of companies in the Healthcare sector and the Food & Beverage sector listed in the Indonesia Stock Exchange (IDX) before and during the pandemic COVID-19. The study results reveal that the COVID pandemic has no significant impact on financial and market performance.