AFRE Accounting Financial Review
Vol 3, No 2 (2020): December

Pandemi Covid-19 dalam Penyajian Pelaporan Keuangan dan Keberlangsungan Usaha melalui Prediksi Kebangkrutan

Shinta Budi Astuti (Universitas Pancasila Jakarta)
Ameilia Damayanti (Universitas Pancasila Jakarta)
Tryas Chasbiandani (Universitas Pancasila Jakarta)
Nelyumna Rizal (Universitas Pancasila Jakarta)

Article Info

Publish Date
02 Jun 2021

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

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Journal Info
AFRE Accounting Financial Review
Website

Abbrev

afr

Publisher

Universitas Merdeka Malang

Subject

Economics, Econometrics & Finance

Description

Accounting and Financial Review (AFRe), is a publication of Graduate School Program, University of Merdeka Malang. The journal is an article published continuously which is intended not only as a place to share ideas, study, and analysis but also as an information channel to improve and develop ...