Article Per Year (5 Year)
p-Index From 2019 - 2024
2.447
P-Index
This Author published in this journals
All Journal Jurnal Manajemen Teknologi JRMA (Jurnal Riset Manajemen dan Akuntansi) MODUS-Jurnal Ekonomi dan Bisnis Society Tasharruf: Journal Economics and Business of Islam Inobis: Jurnal Inovasi Bisnis dan Manajemen Indonesia Asia Pacific Journal of Management and Education(APJME) Manajemen dan Kewirausahaan International Journal of Applied Business and International Management Asia Pacific Journal of Management and Education Journal of International Conference Proceedings Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik
Lydia Ivana Kumajas
Universitas Negeri Manado
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 16 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik

 1 
FINANCIAL DISTRESS PERUSAHAAN TRANSPORTASI DI INDONESIA SEBELUM DAN SAAT PANDEMI COVID-19 Lydia Ivana Kumajas
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 17 No. 1 (2022): JANUARI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (223.304 KB) | DOI: 10.25105/jipak.v17i1.8698

Abstract

Bankruptcy is a frightening specter where companies are powerless to handle financial distress situations due to various causes. In 2020 the health crisis due to the Covid-19 pandemic hit all countries without exception. One of the sectors affected is transportation, on the Indonesian stock exchange listed transportation companies in the sub-sector are 74 transportation. This study examines the financial distress of 16 major transportation companies with the Altman and Grover bankruptcy indicators before and during the Covid-19 pandemic. Based on the results of the calculation of the Altman model, it indicates that the transportation companies in the period before Covid-19 and during Covid-19 were more in the red zone of financial distress compared to the Grover model. However, on average, both models are in financial distress both during the Covid-19 pandemi and before the Covid-19 pandemic. This result is confirmed by the paired sample t-test, where the financial distress of transportation companies in Indonesia is not significantly different both before and during the Covid-19 pandemic in the two financial distress measurement models. In other words, both before Covid-19 and during Covid-19, transportation companies in Indonesia had experienced financial distress.
Co-Authors Aditya Pandowo Alzefin Y.R.M Sinolungan Deitje Adolfien Katuuk Ignatius Javier C. Tuerah Ivonne Stanley Saerang Joy Elly Tulung Krisdayanti Rapa Lembong, Herningsih Sutri Maryam Mangantar Merry L. Kumajas Moses Noele Natalia A. Malau Nikolas Fajar Wuryaningrat Noele, Moses Novie Rarung Sri Murni Tinneke Evie Meggy Sumual Tumbelaka, Steven Set Xaverius Veronica Moniaga Yuwinda Manarisip