Similarity Check_Analysis of Financial Performance, Risk and Financial Distress- Studies of Retail Companies in Indonesia During the Covid-19 Pandemic

Yusnaini, Yusnaini (2023) Similarity Check_Analysis of Financial Performance, Risk and Financial Distress- Studies of Retail Companies in Indonesia During the Covid-19 Pandemic. Origins Journal Publication [OJP].

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Abstract

The objective of this research is to investigate the impact of various factors, namely profitability, liquidity, leverage, sales growth, board size comprising of a board of commissioners and a board of directors, company size, and management efficiency, on financial distress in the context of the Covid-19 pandemic. Financial distress refers to the unfavorable financial state of a company that can result in liquidation or bankruptcy. The present study employs secondary data sourced from financial reports and official information on the Indonesia Stock Exchange website. The study's sample comprised 186 observations of retail firms that were listed on the Indonesia Stock Exchange in the 2020-2021 quarter. The study employed purposive sampling as the data collection technique and utilized the EViews 9 analysis technique. The study's findings indicate that profitability, liquidity, and company size significantly and negatively influence financial distress. Conversely, leverage and sales growth positively and significantly influence financial distress. However, board size and management efficiency have a non-significant negative effect on financial distress.

Item Type: Other
Uncontrolled Keywords: financial performance, risk, financial distress
Subjects: #3 Repository of Lecturer Academic Credit Systems (TPAK) > Results of Ithenticate Plagiarism and Similarity Checker
Divisions: 01-Faculty of Economics > 62201-Accounting (S1)
Depositing User: Dr. Yusnaini Yusnaini
Date Deposited: 23 Jul 2023 06:05
Last Modified: 23 Jul 2023 06:05
URI: http://repository.unsri.ac.id/id/eprint/118893

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