LIKUIDITAS PERUSAHAAN MENGHADAPI PANDEMI COVID 19

Authors

  • Fika Azmi Program Studi Akuntansi STIE Bank BPD Jateng, Indonesia
  • Nugroho Heri Pramono Program Studi Akuntansi STIE Bank BPD Jateng, Indonesia

DOI:

https://doi.org/10.29040/jie.v6i2.10179

Abstract

The Covid-19 pandemic has had a serious impact on the continuity of the company, so the company has become more conservative and tries to minimize liquidity risk through managing the level of cash held or cash holding. The company's decision regarding cash holding is an interesting issue to study. This research empirically examines the effect of the Covid-19 pandemic on the company's cash holding level with goodwill as a moderating variable. The sample for this research is the corporate sector that has been most affected by the COVID-19 pandemic. Data analysis used a simple linear regression method. The population in this study are companies listed on the Indonesia Stock Exchange in 2020-2021. The research sample is 85 companies using purposive sampling method. The statistical test results show that the Covid-19 pandemic has a positive effect on cash holdings and goodwill strengthens the positive influence of the Covid-19 pandemic on cash holdings. Keyword: liquidity, cash holding, pandemic

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Published

2022-07-30

How to Cite

Azmi, F., & Pramono, N. H. (2022). LIKUIDITAS PERUSAHAAN MENGHADAPI PANDEMI COVID 19. JURNAL ILMIAH EDUNOMIKA, 6(2). https://doi.org/10.29040/jie.v6i2.10179

Issue

Vol. 6 No. 2 (2022): EDUNOMIKA : Vol. 06, No. 02, 2022

Section

Articles

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