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All Journal Jurnal Paradigma Akuntansi
Venesha Manuel Saputra
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Economics, Econometrics & Finance Social Sciences

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FAKTOR YANG MEMPENGARUHI KESULITAN KEUANGAN PADA SEKTOR PROPERTI PERIODE PANDEMI DAN ENDEMI Venesha Manuel Saputra; Estralita Trisnawati
Jurnal Paradigma Akuntansi Vol. 8 No. 4 (2026): Oktober 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v8i4.39047

Abstract

This study aims to analyze the effects of leverage, inflation, and liquidity on financial distress among companies in the property and real estate sector listed on the Indonesia Stock Exchange during the pandemic period (2020–2022) and the endemic period (2023–2025). This study uses secondary data in the form of financial statements and annual inflation data. Data analysis was conducted using multiple linear regression with IBM SPSS 26 on 120 observations from 20 companies after outliers were removed through purposive sampling. Financial distress was proxied using the Modified Altman Z-Score model, incorporating the observation period as a control variable. The results of the analysis indicate that leverage has a positive effect, liquidity has a negative effect, while inflation and the observation period control variable do not have a significant effect on financial distress. The implication of this study is that property sector companies need to maintain stable financial performance to mitigate the risk of financial distress.
Co-Authors Estralita Trisnawati