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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.
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.
Manajemen arus kas, ukuran perusahaan, leverage, tahun anomali covid-19 serta kinerja keuangan perusahaan sektor kesehatan di bursa efek indonesia Ferli, Ossi; Haryanti, Enny; Fadlillah, Robby Adam; Rahman, Rozinur
Jurnal Manajemen Strategi dan Aplikasi Bisnis Vol 7 No 1 (2024)
Publisher : Lembaga Pengembangan Manajemen dan Publikasi Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/jmsab.v7i1.1205

Abstract

This research aims to analyze the impact of Cash Flow Management (CFO), Firm Size, Leverage, and the Anomalous Year of COVID-19 on the financial performance (ROE) of health sector companies listed on the Indonesia Stock Exchange during the period 2017-2022. Panel regression method is employed to test hypotheses and analyze these variables. The results reveal that Leverage has a significant negative influence, while Size has a significant positive effect on financial performance. The Anomalous Year of COVID-19 also demonstrates a positive impact on ROE, indicating adaptation and growth within the health sector during the pandemic. Cash flow management (CFO), though not statistically significant, highlights the complexity of the relationship between operational cash flow and financial performance. These findings provide valuable insights for health sector companies in crafting adaptive and sustainable strategies amidst economic dynamics and specific situations such as a pandemic.