JEKKP (JURNAL EKONOMI, KEUANGAN DAN KEBIJAKAN PUBLIK)
Vol 4, No 1 (2022): 30 Juli 2022

Force Majeure Dan Kebangkrutan Dalam Jangka Pendek: Pembuktian Pada Perusahaan Sektor Perdagangan Yang Terdaftar Di BEI

Ramadona Simbolon (Universitas Islam Sumatera Utara)
Adek Zuhrati Wardi (Universitas Islam Sumatera Utara)
Jalilah Ilmiha (Universitas Islam Sumatera Utara)
Sri Elviani (Universitas Islam Sumatera Utara)



Article Info

Publish Date
31 Aug 2022

Abstract

Trading companies are currently really significantly affected by their operational performance so it is possible that trading companies in Indonesia in the era of the - pandemic have experienced a lot of financial distress or have entered a state of bankruptcy. The purpose of this study is to determine the effect of the Covid-19 pandemic on the bankruptcy of trading sector companies listed on the IDX in the short term. This study used 75 companies in the trading sector with observations of conditions before the pandemic and after the pandemic, namely in 2019 and 2020. To predict bankruptcy, the study used a modified Altman Z-Score calculation. Based on the results of the Z-Score calculation, it can be known that the condition of the company is included in the healthy zone, special attention or has the potential to go bankrupt. This research revealed that the Covid-19 pandemic affected the bankruptcy of trading sector companies

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Journal Info

Abbrev

JEKKP

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Keuangan dan Kebijakan Publik (JEKKP) memuat tulisan berdasarkan kajian konsetual dan hasil penelitian di bidang Keuangan dan Kebijakan Publik. Jurnal ini terbit dua kali dalam setahun, yaitu di bulan Juli dan ...