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Journal : Akurasi

Dampak negatif leverage dan periode pandemi Covid-19 pada kinerja perusahaan sektor konstruksi di Indonesia Fadlillah, Robby Adam; Ferli, Ossi
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 6 No 3 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v6i3.1478

Abstract

Company Size, Leverage, and the Anomalous Year of COVID-19 on the financial performance (ROA) of construction companies listed on the Indonesia Stock Exchange (2017-2022) using panel regression. The findings reveal that the CFO has no significant impact on ROA. At the same time, Leverage negatively affects ROA, and Company Size positively affects it. The COVID-19 Anomalous Year significantly and negatively influences financial performance, highlighting the pandemic’s disruptive effect. These findings offer insights into financial performance factors, emphasizing the importance of adaptive management strategies during uncertain economic conditions. Public interest statements This study provides insights for construction companies and the general public on how financial strategies such as leverage and company size affect financial performance, particularly during a crisis like COVID-19. The findings suggest that while larger companies may perform better, high leverage can pose risks, especially in unpredictable economic conditions. These insights can help companies develop adaptive strategies to survive economic disruptions, emphasizing the importance of balanced financial management.
Co-Authors Adler Haymans Manurung Ahmad Adriansyah Ajeng Annisa Rahma Ajeng Rida Riyanti Alifa, Putri Riska AMALIA, ALVIEN NUR Amizza Manik Mayang Anastasia, Daniella Quinta Andriani, Meta Anggraeni, Yola Pangestu Antyo Pracoyo Ardila Ardila Ariani, Savira Indah Ariansyah, Muh Rangga Ataulina, Dessy Ayu Ochtavia Rohmah Bagasworo, Wasi Bambang Budhijana Budhijana, Bambang Budhijana, R Bambang Catur Nugrahani Daulay, Muhammad Irfan Debora Evianti Lumban Tobing Denni Samuel Rajagukguk Desi Lestari Dian Pratiwi Dian Puspitasari Dinanti, Queen Dona Ertika Shafira Efrita, Azizah Putri Enny Haryanti Erric Wijaya, Erric Eva Yulianti Fadlillah, Robby Adam Fajar Hertingkir Farhanah, Hanifah Febi Saynauli Simanjuntak Fellia Elsa Garini Fitri M Jowey, Gita Hariyanti, Enny Haryanti, Enny Hatyanti, Enny Ilham Wahyu Alfajri Immanuella, Sara Insan Fajri Ibrahim Irvan Novikri Kamila, Nadya Karina Putri Destania kasman, Muh. Nurdin Nur Abdi Khairani, Zahra Kretap, Kreangkrai Kusuma, Vasanti Etenia Lavenia Permata Sari Lediana Sufina Lestariani, Ni Made Luh Ifaterani Isabrenda Kusumawardhani Muhammad Kevin Kautsar Herman Nadya Kamila Natasya, Nur Bunga Nelmida Nelmida Ni Putu Mira Virgayanti Niky Amelia Nisrina Septi Hisanah Noviyanti, Indah Salsa Nuari, Chozin Nugrahani, Catur Nur Oktaviani Nurlita Dewi Oktavia Ramadaniyah Paulina Paulina Phimnoi, Kanokwan Poppy Sandra Melly Pracoyo, Antyo Pranaja, Yuri Puteri Maharani Putra, Rama Aldian Putri Aisy Salma Putri Alysa Larasati Putri Metha Ulinka Bangun Putri, Disya Seviana Putri, Safira Ananda Rafika Adilla Rahman, Rozinur Rajagukguk, Denni Samuel Rama Aldian Putra Rasyid, Izzan Ratna Nilanjana Kurniathena Reza Satya Irawan Riyanti, Ajeng Rida Roy Sembel Santi Rimadias Setiawati, Asri Sihapanya, Kunyarat sitohang, Pebri Monica Slamet Widayanto Tiara Ayu Maharani Tinjung Desy Nursanti Vera Mita Nia Veterina, Isbandini Wardani, Deni Widagdo, Riedmen Gifar Yola Pangestu Anggraeni Yoshua William Zahna, Rizka Zahrotul Zahra Muthia Rahmawati Zhafira Ramadhani