AFRE (Accounting and Financial Review) (Jun 2021)

Pandemi Covid-19 dalam Penyajian Pelaporan Keuangan dan Keberlangsungan Usaha melalui Prediksi Kebangkrutan

  • Shinta Budi Astuti,
  • Ameilia Damayanti,
  • Tryas Chasbiandani,
  • Nelyumna Rizal

DOI
https://doi.org/10.26905/afr.v3i2.5451
Journal volume & issue
Vol. 3, no. 2
pp. 165 – 171

Abstract

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The main purpose of this study is to assess and analyze the business continuity (going concern) of companies before and during the Covid-19 pandemic. The sample of this research is 45 property sector companies listed on the Indonesia Stock Exchange (BEI) for the period 2019-2020 and meet predetermined criteria. This study uses the Altman Z-Score bankruptcy prediction model to assess the business continuity of the sample companies. This research proves that there is indeed an influence from the global Covid-19 pandemic. Companies that are experiencing financial problems and have a strong potential for bankruptcy increased from 2% at the end of 2019 to 51% at the end of June 2020. DOI: https://doi.org/10.26905/afr.v3i2.5451

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