Pandemi COVID-19 dan Prediksi Kebangkrutan: Apakah Kondisi Keuangan Sebelum 2020 Berperan?

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Mikhael Andre Kurniawan
Kerinea Estetika Hariadi
Widya Oktarina Sulistyaningrum
Ari Budi Kristanto

Abstract

This study aims to analyze the impact of the COVID-19 pandemic on the prediction of company bankruptcy in Indonesia, with financial conditions before 2020 (cash position and debt position) as moderating variables. Relationship between variables was tested using a logistic regression analysis model test with a moderation model. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange. A total of 169 samples were obtained using purposive sampling with the criteria: listed on the IDX in 2020, had financial information for 2019-2020, and the company reported information disclosure regarding the impact of the pandemic. The results show that companies with a high impact of the COVID-19 pandemic will be more predicted to go bankrupt, furthermore the cash position and debt ratio in 2019 have no moderating effect.
Keywords: Bankruptcy, Liquidity, Leverage, Pandemic COVID-19

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How to Cite
Kurniawan, M., Hariadi, K., Sulistyaningrum, W., & Kristanto, A. (2021). Pandemi COVID-19 dan Prediksi Kebangkrutan: Apakah Kondisi Keuangan Sebelum 2020 Berperan?. Jurnal Akuntansi, 13(1), 12-22. https://doi.org/10.28932/jam.v13i1.3193
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