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].
![[thumbnail of Similarity Check]](http://repository.unsri.ac.id/style/images/fileicons/text.png) |
Text (Similarity Check)
Similarity Check_The Effect of Independence, Role Conflict, and Internal-External Auditor Relationship on Audit Quality- Case at Universities in Indonesia.pdf - Other Download (1MB) |
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 00:56 |
| Last Modified: | 23 Jul 2023 00:56 |
| URI: | http://repository.unsri.ac.id/id/eprint/118004 |
Actions (login required)
 |
View Item |