The Covid-19 pandemic, which has an impact on the implementation of the PSBB policy in Indonesia, resulted in people not being free to travel and decreasing consumption interest, it will trigger income fluctuations for companies in various sectors. The porpose of the reseach to analyze the level of operating leverage and financial leverage before the covid-19 (2018-2019) and during the covid-19 pandemic (2020-2021).
The population in this study are all companies in the Nondurable Household Products sub-sector listed on the Indonesia Stock Exchange as many as 9 companies. The sample used is 3 companies obtained by using purposive sampling method. The method used is the analysis of Degree of Operating Leverage and Degree of Financial Leverage and a different test is carried out using a Paired Sample T-test.
The results of the study for DOL show that there is no significant difference between the period before and during the period of the covid-19 pandemic. The results of the study for DFL show that there is has significant difference between the period before and during the period of the covid-19 pandemic.