SUMMARY
In December 2019, Wuhan China was hit by an outbreak of Corona Virus infection or what is currently called Covid-19, and continues to spread to various countries including Indonesia. Various policies issued by the government such as Social-distancing, lockdown and the implementation of strict health protocols have been implemented by Indonesia to reduce the spread of the Covid-19 virus. Covid-19 has had an impact on various sectors, including the economic sector in Indonesia. This study aims to obtain empirical evidence of the effect of the COVID-19 pandemic on the performance and financial condition of manufacturing companies in Indonesia. The covid-19 pandemic is used as an Independent variable. While the dependent variable used is the company's performance and financial condition. The research method uses the Wilcoxon test, by comparing the company's financial data in the two-year period before and two years after COVID-19 in companies in the manufacturing sector listed on the Indonesia Stock Exchange. The results showed that the Current Ratio, Quick Ratio, Return On Assets, Return On Equity, Net Profit Margin there were differences between before and after the covid -19 pandemic. As for the Debt to Assets Ratio, Debt to Equity Ratio and Cash ratio , there is no difference between before and after the covid-19 pandemic. Based on the results of descriptive statistics show that food companies are able to maintain their financial performance. This can be seen from the results of the ratio which actually increased after the Covid-19 pandemic. Judging from the increase or decrease in performance, it shows that the Current Ratio, Quck Ratio, Return on Assets, Cash Ratio (CaR) , Debt to Assets Ratio , Debt to Equity Ratio , Return on Assets experienced an increase after the covid -19 pandemic while the ratio of Return On Equity and Net Profit Margin experienced a decline in financial performance.