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All Journal Jurnal Akuntansi
Widya Oktarina Sulistyaningrum
Universitas Kristen Satya Wacana Salatiga (Jl. Diponegoro No. 52-60, Salatiga, Jawa tengah)
Economics, Econometrics & Finance

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Pandemi COVID-19 dan Prediksi Kebangkrutan: Apakah Kondisi Keuangan Sebelum 2020 Berperan? Mikhael Andre Kurniawan; Kerinea Estetika Hariadi; Widya Oktarina Sulistyaningrum; Ari Budi Kristanto
Jurnal Akuntansi Vol 13 No 1 (2021)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v13i1.3193

Abstract

This study aims to analyze the impact of the COVID-19 pandemic on the prediction of company bankruptcy in Indonesia, with financial conditions before 2020 (cash position and debt position) as moderating variables. Relationship between variables was tested using a logistic regression analysis model test with a moderation model. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange. A total of 169 samples were obtained using purposive sampling with the criteria: listed on the IDX in 2020, had financial information for 2019-2020, and the company reported information disclosure regarding the impact of the pandemic. The results show that companies with a high impact of the COVID-19 pandemic will be more predicted to go bankrupt, furthermore the cash position and debt ratio in 2019 have no moderating effect. Keywords: Bankruptcy, Liquidity, Leverage, Pandemic COVID-19
Co-Authors Ari Budi Kristanto Kerinea Estetika Hariadi Mikhael Andre Kurniawan