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Pengaruh Manajemen Laba, Strategi Perusahaan, dan Pandemi COVID-19 terhadap Risiko Kebangkrutan pada Perusahaan Ritel di Bursa Efek Indonesia untuk Periode 2019-2020
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
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 13360 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok: Program Studi Manajemen Fakultas Ekonomi dan Bisnis UI 2022 |
|---|---|
| Edisi | - |
| Subjek | Corporate strategy Earnings management Covid 19 Bankruptcy Risk |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | xv, 93 p. ; diagr. ; 30 cm |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |