Adaria, Desvita and Komalasari, Agrianti and Kusumawardani, Niken and Andi, Kiagus (2022) PENGARUH FINANCIAL DISTRESS TERHADAP NILAI PERUSAHAAN SEBELUM DAN SAAT PANDEMI COVID-19 (Studi Pada Perusahaan Property dan Real Estate). Jurnal Akuntansi Bisnis dan Ekonomi, 8 (1). pp. 2131-2142. ISSN 2460-030x
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Abstract
Indonesia is one of the countries affected by the Covid 19 pandemic. This has resulted in some sectors experiencing a decline in revenue. One of the affected sectors was the property and real estate sector. The study aims to analyze the impact of financial distress on firm value before and during the Covid-19 pandemic. The population in this study was a property and real estate company listed on the Indonesia Stock Exchange in 2019 and 2020 with a sample of 58 companies. Data analysis in this study was conducted using multiple linear regressions. The results of the multiple linear regression tests in this study shows that financial distress have a significant negative effect on the firm value during Covid-19. Meanwhile, financial distress had no significant effect on firm value before Covid-19. Keywords : Covid-19, Firm value, Financial distress
| Item Type: | Article |
|---|---|
| Subjects: | A General Works > AI Indexes (General) |
| Divisions: | Fakultas Ekonomi dan Bisnis (FEB) > Prodi Akuntansi |
| Depositing User: | Niken Kusumawardani |
| Date Deposited: | 15 Feb 2023 01:42 |
| Last Modified: | 15 Feb 2023 01:42 |
| URI: | http://repository.lppm.unila.ac.id/id/eprint/48374 |
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