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All Journal Diponegoro Journal of Accounting
Mikhael Christopel Purba
Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro
Economics, Econometrics & Finance

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PENGARUH KINERJA KEUANGAN PEMERINTAH DAERAH DAN INDIKASI KORUPSI TERHADAP KESEJAHTERAAN MASYARAKAT Mikhael Christopel Purba; Tarmizi Achmad
Diponegoro Journal of Accounting Volume 12, Nomor 1, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

This research is to test and analyze the effect of Operating Cash Flow, Investing Cash Flow, and Financing Cash Flow to Financial Distress. Considering the existence of this unprecedented situation is useful for understanding how influential is cash flow on financial distress. The population of this research is all hotel, restaurant and tourism sub-sector companies before and during the pandemic of Covid-19 listed in the Indonesian Stock Exchange. The sample was selected based on predetermined purposive sampling criteria on 26 companies for 4 years of observation from 2018 until 2021. This research uses data obtained from the official website of the company and the Indonesian Stock Exchange in the form of annual financial reports. This research was carried out using multiple linear regression with SPSS 21. The data analysis method used descriptive analysis, classical assumption test, and hypothesis testing.The result of the research showed that Operating Cash Flow has a negative effect on financial distress before and during the Covid-19. Investing Cash Flow has a positive effect before and during the pandemic of Covid-19. But for Financing Cash Flow it had no significant effect before and during pandemic Covid-19.
Co-Authors Tarmizi Achmad