Electronic Resource

The Impact Of Covid-19 On Accounting And Financial Performance : Evidence From Sharia Stock Listed Companies

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Purpose – The purpose of this study is to analyze the financial and accounting
based performance of companies listed in Indonesia Sharia Stock Index before and
during pandemic.
Design/Method/Approach – The regression models are estimated using OLS to
investigate are the covid-19 have significant impact on financial and accounting
performance. The financial performance uses several ratios to prove the impact of
pandemic. This study also uses the value relevance comparation for the accounting
performance measurement.
Findings – The results of the empirical test indicate that comparing before and
during COVID-19, two variable of financial performance are significantly higher
during COVID-19, namely EPS and TATO. While the relevancies of accounting
variables are significant increasing in OPINC.
Originality – This study presents extended research on the impact of COVID-19
on financial performance and accounting-based performance of companies listed in
Indonesia Sharia Stock index.
Keywords: Financial Performance, Accounting Based Performance, Valuerelevance, Indonesia Sharia Stock Inde

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Availability

Detail Information

Series Title

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Call Number

REF 657.3 PUT t

Publisher

Bogor : IAI Tazkia., 2022

Collation

AS

Language

English

ISBN/ISSN

NIM.18102046

Classification

657.3

Content Type

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Media Type

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Carrier Type

-

Edition

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Subject(s)

Financial Performance
The Impact Of Covid-19
Evidence From Sharia Stock Listed Companies

Specific Detail Info

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Statement of Responsibility

Larasma Mutiara Putri

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