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All Journal JURNAL ISTINBATH Al-Jabar : Jurnal Pendidikan Matematika Asy Syar'iyyah: Jurnal Ilmu Syari'ah dan Perbankan Islam Unri Conference Series: Community Engagement Indo-MathEdu Intellectuals Journal Jurnal Paradigma Akuntansi Akademika : Jurnal Pemikiran Islam Jurnal Ilmu Pendidikan dan Kearifan Lokal (JIPKL) Pastoralia
Juandi Juandi
STAIN Syaikh Abdurrahman Siddiq Bangka Belitung
Religion Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Journal : Jurnal Paradigma Akuntansi

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FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA PERUSAHAAN SEBELUM DAN SELAMA COVID-19 Juandi, Juandi; Yanti, Yanti
Jurnal Paradigma Akuntansi Vol. 7 No. 4 (2025): Oktober 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i4.34749

Abstract

The purpose of this research is to examine the effect of liquidity (CR), leverage (DER), firm size (SIZE), and intellectual capital (VAIC) on the performance of consumer non-cyclicals sector firms before and during the COVID-19 pandemic, using 2018 and 2019 as the pre-pandemic period and 2020 and 2021 as the pandemic period. This research uses the purposive sampling method to take samples and tests its hypotheses using regression analysis and Wilcoxon signed rank test with SPSS. The results show that liquidity, firm size prior to the pandemic, and intellectual capital have a significant effect on firm performance, while firm size during the pandemic, as well as leverage does not have a significant effect. In addition, there is no difference between the average performance of firms before and during the COVID-19 pandemic. The implication of this study is the need to increase liquidity, firm size, as well as intellectual capital to increase firm performance that will subsequently signal a good prospect to investors.
Co-Authors Alpida, Alpida Aluwesia, Nanik Antonius Denny Firmanto, Antonius Denny Betris, Betris Cheterine Charoline Depi Triani Evi Noviani Linta, Linta Lusia Nefri Meysa Mardalena Sari Nazareth Dealova Sri Ekadamanyanty Sugiatno Sugiatno Yamowa'a Bate'e Yanti Yanti Yeremia, Yeremia Yoktan, Yoktan