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All Journal AFRE Accounting Financial Review BALANCE: Jurnal Akuntansi, Auditing dan Keuangan JURNAL VISIONIDA JABE (Journal of Applied Business and Economic) Jurnal Pajak dan Keuangan Negara (PKN) Media Ekonomi Jurnal Ilmiah Akuntansi Pancasila (JIAP)
Shinta Budi Astuti
Universitas Pancasila
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Journal : AFRE Accounting Financial Review

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Pandemi Covid-19 dalam Penyajian Pelaporan Keuangan dan Keberlangsungan Usaha melalui Prediksi Kebangkrutan Shinta Budi Astuti; Ameilia Damayanti; Tryas Chasbiandani; Nelyumna Rizal
AFRE (Accounting and Financial Review) Vol 3, No 2 (2020): December
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v3i2.5451

Abstract

The main purpose of this study is to assess and analyze the business continuity (going concern) of companies before and during the Covid-19 pandemic. The sample of this research is 45 property sector companies listed on the Indonesia Stock Exchange (BEI) for the period 2019-2020 and meet predetermined criteria. This study uses the Altman Z-Score bankruptcy prediction model to assess the business continuity of the sample companies. This research proves that there is indeed an influence from the global Covid-19 pandemic. Companies that are experiencing financial problems and have a strong potential for bankruptcy increased from 2% at the end of 2019 to 51% at the end of June 2020. DOI: https://doi.org/10.26905/afr.v3i2.5451
Co-Authors Ameilia Damayanti Aulia Keiko Hubbansyah Eka Sudarmaji Endang Etty Merawati Gerika Uli Sinaga LAILAH FUJIANTI Lionny Mutia Ayuningrum Munira, Mira Nelyumna Rizal Putri Ayu Ifani Sarah Frantiska Santoso Sofyan Bantasyam Vina Juliana Yetty Murni