The purpose of this study is to analyze the soundness of banking in Indonesia before
and during the pandemic using RGEC, which consists of Non Performing Loans (NPL),
Good Corporate Governance (GCG), Return on Assets (ROA), and Capital Adequacy Ratio
(CAR). The impact of this research is to assist banking companies in analyzing their level
of health before and during the pandemic. This research is a quantitative study with a
descriptive approach, using secondary data from the first quarter to the fourth quarter of
2019 (before the pandemic) and the first quarter to the fourth quarter of 2020 (during the
pandemic). Based on data from banking companies listed on the Indonesia Stock Exchange,
the population studied was 45 companies, with a sample of 35 companies. The results
showed that there was no significant difference in the soundness of banks using the RGEC
method as proxied by NPL, GCG, ROA, and CAR.