Islamy, Aurellie Zulfa and Purwohedi, Unggul and Prihatni, Rida (2021) Faktor-faktor yang Mempengaruhi Financial Distress Perusahaan Terdampak COVID-19 di ASEAN. Jurnal Akuntansi, Perpajakan dan Auditing, 2 (3). pp. 710-734. ISSN 2722-9823
Full text not available from this repository.Abstract
This study aims to examine profitability, operating activity cash flow, and managerial ownership on the probability of financial distress on the companies which most affected by the Coronavirus Disease 2019 (COVID-19) pandemic in the Association of Southeast Asian Nations (ASEAN). The research sample was selected with purposive sampling technique and resulted to a total sample of 114 companies during the 2020 research period. This study uses a quantitative approach with secondary data through the documentation method. The data was obtained from the stock exchange website of each member country of the ASEAN, the company's official website, and another complementing website. This study used logistic regression analysis using Microsoft Excel and SPSS 25. The results of this study indicate that profitability has a negative effect on the probability of financial distress, operating activity cash flow has a positive effect on the probability of financial distress, and managerial ownership has no effect on the probability of financial distress.
| Item Type: | Article |
|---|---|
| Subjects: | Ilmu Sosial > Keuangan Ilmu Sosial > Sosialisme, Komunisme |
| Depositing User: | LPPM UNJ |
| Date Deposited: | 21 Mar 2025 05:18 |
| Last Modified: | 21 Mar 2025 05:19 |
| URI: | http://repository.unj.ac.id/id/eprint/55764 |
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