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All Journal Journal of Accounting and Investment Diklat Review : Jurnal manajemen pendidikan dan pelatihan Jurnal Manajemen dan Inovasi (MANOVA) International Journal of Economy, Education and Entrepreneurship (IJE3) Management Science Research Journal Journal of Governance, Taxation, and Auditing Review of Accounting and Taxation NGARSA: Journal of Dedication Based on Local Wisdom Jurnal Inspektorat
Nurhayati Soleha, Nurhayati
Sultan Ageng Tirtayasa University
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : management science research journal

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FINANCIAL PERFORMANCE AND FINANCIAL DISTRESS BEFORE AND DURING THE COVID-19 PANDEMIC: Empirical Evidence from the Tourism and Hospitality Firms Listed on Indonesia Stock Exchange Soleha, Nurhayati; Mayuni, Ani; Ismawati, Iis
Management Science Research Journal Vol. 1 No. 3 (2022): August 2022
Publisher : PT Larva Wijaya Penerbit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56548/msr.v1i3.20

Abstract

This study aims to analyze differences in financial performance and financial distress before and during the covid-19 pandemic in Indonesian tourism and hospitality companies listed on the Indonesia Stock Exchange (IDX). Financial performance is measured using the Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE) proxies, whilst Financial distress is measured using the Altman Z-Score model. The tests used are descriptive statistics test, normality test by using Kolmogorov-Smirnov, and hypothesis test by using Wilcoxon Signed Rank Test from 25 firms for the 2019-2020 period. The results of this study indicate that there are differences in the conditions of financial performance and financial distress before and during the covid-19 pandemic. Most of the companies (96%) was a decline in financial performance conditions during the pandemic so many companies experienced financial difficulties.
Sustainability Reporting and Financial Performance: The Moderating Role of Chief Executive Officer (CEO) Characteristics and Ownership Concentration Dewi, Meyviva Isnaini; Hasanudin, Agus Ismaya; Soleha, Nurhayati
Management Science Research Journal Vol. 4 No. 3 (2025): August 2025
Publisher : PT Larva Wijaya Penerbit

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Abstract

This study aims to examine the effect of sustainability reporting on financial performance by considering the role of CEO characteristics and ownership concentration as moderating variables. This study also adds leverage and company size as control variables. The independent variable of sustainability reporting is measured based on the 2016 GRI standard and the 2021 GRI standard. The dependent variable of financial performance is measured by Tobin's Q. The moderating variables of CEO characteristics are measured by CEO education and CEO tenure. This study focuses on consumer non-cyclical sector companies on the Indonesia Stock Exchange during the 2020-2023 period. This study is a quantitative research using secondary data from the Indonesia Stock Exchange and company websites. Purposive sampling technique was used to take samples, so that 110 observation samples were obtained. Hypothesis testing was tested through Moderated Regression Analysis with the help of IBM SPSS v25 software. The results of this study prove that sustainability reporting has a positive effect on financial performance, CEO education positively moderates the effect of sustainability reporting on financial performance, CEO tenure does not moderate the effect of sustainability reporting on financial performance, and ownership concentration negatively moderates the effect of sustainability reporting on financial performance.
Co-Authors Arisondha, Edy Bastian, Elvin Bin Bakar , Mohd Hafiz Bin Bakar, Mohd Hafiz Desmawan, Deris Dewi, Meyviva Isnaini Hamdiah Hamdiah Hasanudin, Agus Ismaya IBRANI, EWING YUVISA Irfan Dwi Nurcahya Ismawati, Iis Lia Uzliawati Mahirah, Annisaa Mayuni, Ani Mazda Eko Sri Tjahjono, Mazda Eko Sri Muhamad Abi Dunya Mulyasari, Windu Munawar Muchlish Oktavianus, Afriman Rama Indera Kusuma Retnowati, Wulan Rita Rosiana Rudi Zulfikar Syaifudin, Rizal Tri Wahyudi Tri Wahyudi Wahyuni, Hilda Fauziah Yeyen Maryani Yulianto, Agus Sholikhan