THE IMPACT OF COVID-19 PANDEMIC ON INDONESIAN RETAIL COMPANIES' WORKING CAPITAL MANAGEMENT (2022)

Setiawan, Wimpie Yustino and Hutomo, YB. Sigit THE IMPACT OF COVID-19 PANDEMIC ON INDONESIAN RETAIL COMPANIES' WORKING CAPITAL MANAGEMENT (2022). [Research] (Unpublished)

[img] Text (Wimpie Yustino Setiawan dan YB. Sigit Hutomo)
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Abstract

Indonesian government imposed social distancing policy in response to the declaration of COVID-19 as pandemic, but still allowed companies to operate their business with several restrictions. As a result, retail companies had to manage their working capital more prudently in order to keep the stability of their business operations. This research aims to examine the impact of the COVID-19 pandemic on the working capital management of Indonesian retail companies listed on the Indonesia Stock Exchange. The results of the current study showed that the COVID-19 pandemic did not affect profitability (ROA and ROE) and the working capital management (CCC and WCR) of retail companies. However, NLB and OCF was found significantly different before Covid-19 and during Covid-19 pandemic.

Item Type: Research
Uncontrolled Keywords: working capital management; cash conversion cycle; working capital requirement; net liquid balance; operating cash flow
Subjects: Akuntansi > Akuntansi Keuangan
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: Editor 3 uajy
Date Deposited: 15 Mar 2025 19:59
Last Modified: 15 Mar 2025 19:59
URI: http://e-journal.uajy.ac.id/id/eprint/33759

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