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Taufik Akbar
Universitas Brawijaya
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Journal : Review of Accounting and Taxation

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A Pre- and Post-Pandemic Analysis of Sales Growth, Leverage, and Intellectual Capital as Determinants of Financial Distress in Property & Real Estate Akbar, Taufik; Pratiwi, Esti Utami
Review of Accounting and Taxation Vol. 3 No. 2 (2024): December
Publisher : Review of Accounting and Taxation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61659/reaction.v3i2.189

Abstract

Purpose - This study aims to investigate the impact of sales growth, leverage, and intellectual capital on financial distress in the property and real estate sub-sector, comparing the periods before and after the onset of the COVID-19 pandemic Design/methodology/approach - The study employs a quantitative research design using panel data regression analysis. Financial data from listed property and real estate companies in Indonesia will be collected for the periods before (2017-2019) and after (2020-2022) the onset of the COVID-19 pandemic. The Altman Z-score will be used as a proxy for financial distress. Sales growth, leverage ratios, and intellectual capital (measured using the VAIC model) will serve as independent variables, with profitability as a moderating variable. Comparative analysis between the pre- and post-pandemic periods will be conducted to identify any significant changes in the relationships between the variables. Finding - Findings indicate that sales growth does not impact financial distress; leverage has a significantly negative effect, while intellectual capital has a notably positive effect. Additionally the COVID-19 pandemic has had a profound impact on the companies under study, resulting in a statistically significant difference in sales growth, intellectual capital, profitability, and financial distress between the pre- and post- pandemic periods Originality -It provides a comprehensive analysis of financial distress determinants in the property and real estate sub-sector, an area that has been underexplored in existing literature
Co-Authors -, Bintari Puspitasari -, Rampeng A.A. Ketut Agung Cahyawan W Abdul Syukur Abdullah Khoir Riqqoh Abidin, Finekri Agoestina Mappadang Agung Wahyu Handaru, Indra Pahala, Ahmad Bahrudin Ahmad, Ramli Ahmadi, Ahwan Alfathani, Ahmad Soni Alfian, Faqih Alimudin Alimudin, Alimudin Anin Ditto Ardhana Iswari, Wulan Arnila Sandi Azlia, Wifqi Basori, B Darus, Febriansyah Deden Tarmidi Dewi, Anita Sumelvia Dewi, Yeni Kartika Dhika Yuan Yurisma Diana Ambarwati Dira Herawati Eka Supriatna Eko Tama Putra Saratian Elfrida Ratnawati Ermis Ismail, Iklima Erwin Syahputra, Erwin Esti Utami Pratiwi Faqih Alfian Gede Indrawan Gede Suweken Geubirina, Thera Najwa Ajeng Java Hadi Pranoto Hadian Mandala Putra Hafid, Fauziah Sri Andria Hafifan Triadi Putra, Ahmad Harni, Harni Hasan Hasan Herbert Situmorang Herbert Situmorang Hidayat, Affan Hidayat, Firman Rizki Huda, Mi’rojul Ida Wahidah Idris, Ahmad Ilmi, Syaiful Intan Komala Dewi Patwari J Endjun, Judi Jannah, Qory Fasdatul Jannah Kadek Yota Ernanda Aryanto Khaidir Khaidir, Khaidir Komala Dewi Patwari, Intan Laila Isrona Lestari, Veronika Nugraheni Sri Listyani, Indah M Ikhsan Machfudzhoh, Asih Machsunah, Siti Untari Maheri L, Sonny Subroto Maheri, Sonny Subroto Menkher Manjas Mi’rojul Huda Miftahul Munir, Miftahul Murdiyanto, Edi Mustikasari, Galuh Ajeng N, Ilfa Septiani Nopratiwi, Yana Nur Azizah, Risma Nurdina, Hana Nuril Aulia Munawaroh Nuris Sanida Nurmawati Nurmawati Nuzuluddin, M. Oktavian, Iqbal Pambudi, Firman Tulus Parwanto, Wendi Perdana, Yoean Octarhaiezky Permada, Agil Reczy Tegar Permata Sari, Qurnia Indah Prasasti, Karari Budi Prastawa, Wisnu Putri, Intan Komala Dewi R. Sapto Hendri Boedi Soesatyo Rahmadinata, Melisa Fitri Ramadhani, Sylvi Chyntia Ramdan, Muh. Rais Rima Semiarty Santana, Sanny Saparuddin Mukhtar Sari, Alvita Satriadi, Ari Septiani, Ilfa SIGIT, PUTRA ARI Soni Agus Irwandi Sosilawati, Endang Srikalimah, Srikalimah Sugiono, Sugiono Suhartini Suparno Sutariyono, Sutariyono Syahrul R, Syahrul Syaiful Anwar Syifa Awalia,, A. Agung Feinnudin, Muhamad Erwin Kurniawan, Taqi, Muhammad Uli Pardede, Tiarma Ulul Azmi Victor Simanjuntak Wanra, Fadhlan Agusma Widdiyanti, Widdiyanti Wijaya, Diaz Ataya Larsen Yennita Yuda Nugraha, Yongky Rangga Yulia Kurniawati Yulianti, Ana Yulimarni Yulimarni Yuniar Lestari Yusran Ibrahim Zaerofi, Afif Zulirfan Zulirfan, Zulirfan