Pengaruh Manajemen Laba, Strategi Perusahaan, dan Pandemi COVID-19 terhadap Risiko Kebangkrutan pada Perusahaan Ritel di Bursa Efek Indonesia untuk Periode 2019-2020

Deskripsi

This study aims to prove empirically how earnings management income smoothing, corporate strategy (cost leadership and differentiation), and the COVID-19 pandemic, influence bankruptcy risk. This study took 23 companies from the retail trade sub-sector listed on the Indonesia Stock Exchange (IDX) in the first to the fourth quarter of 2019-2020. The method used in this research is Multiple Linear Regression. The results of this study indicate that earnings management income smoothing has a positive relationship towards bankruptcy risk. In addition, if the company adopts a cost leadership strategy in its business, it will reduce the risk of bankruptcy borne by the company. On the other hand, the differentiation strategy and the COVID-19 pandemic did not significantly affect the risk of bankruptcy..Ada Tabel