PENGARUH PENGUNGKAPAN COVID-19 DAN JUMLAH KAS TERHADAP LABA DI MASA PANDEMI
Abstract
Kedaruratan Covid-19 di tahun 2023 telah dinyatakan berakhir namun optimisme perusahaan untuk tetap mencetak laba di masa itu perlu mendapatkan perhatian, termasuk cara antisipasi, adanya ancaman dan harapan new normal yang dirangkum dalam pengungkapan Covid-19 (Covid-19 disclosure) serta ketersediaan kas dan setara kas. Covid-19 Disclosure diajukan sebagai keterbaruan dimana seluruh informasinya berasal dari narasi direksi sedangkan kas dan setara kas diperoleh dari laporan keuangan di tahun 2020 – 2021 di sektor barang konsumen primer (IDX-NONCYC), sektor barang konsumen non-primer (IDX-CYCLIC) dan sektor kesehatan (IDXHEALTH) dengan purposive sampling. Hasilnya, antisipasi melalui ketaatan terhadap protokol kesehatan, vaksinasi dapat mengurangi laba. Harapan masuk ke dalam era new normal berpengaruh positif terhadap laba demikian juga ketersediaan kas dan setara kas perusahaan. Kontribusi penelitian ini ialah menambah inovasi kajian akuntansi agar lebih komprehensif dan menstimulasi internal perusahaan untuk mengungkapkan kondisi sesungguhnya melalui variasi narasi di dalam laporan tahunan.
Kata kunci : Covid-19 disclosure, kas, laba, protokol kesehatan
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Emanuel, R., Antonius, J., Apriyanto, R. P., Firmansyah, A., & Trisnawati, E. (2022). Dewan Direksi, Cash Holding, Nilai Perusahaan : Peran Moderasi dari Leverage. Jurnalku, 2(1), 54–67.
Farinha, J., Mateus, C., & Soares, N. (2018). International Review of Financial Analysis Cash holdings and earnings quality : evidence from the Main and Alternative. International Review of Financial Analysis, 56, 238–252. https://doi.org/10.1016/j.irfa.2018.01.012
Haj-salem, I., & Hussainey, K. (2021). Risk Disclosure and Corporate Cash Holdings. Journal of Risk and Financial Management, 14, 328.
Hoang, K., Nguyen, C., Tran, D. V., & Phan, A. (2022). International Corporate Cash Holdings and Firm‐Level Exposure to COVID‐19: Do Cultural Dimensions Matter? Journal of Risk and Financial Management, 15(6). https://doi.org/10.3390/jrfm15060262
Hoque, M. N., Bhuiyan, B. U., Nomura, T., & Zijl, T. Van. (2020). Determinants of cash holdings — evidence from New Zealand local councils. Public Money & Management, 0(0), 1–11. https://doi.org/10.1080/09540962.2020.1836803
Johann, M. (2022). CSR Strategy in Tourism during the COVID-19 Pandemic. Sustainability, 14.
Kien, N. D., Hung, P. X., Quan, T. T., & Hien, N. M. (2023). The COVID-19 Pandemic Impact and Responses in Emerging Economies : Evidence from Vietnamese Firms. Economies, 11(10).
Kurniawan, H., & Tanusdjaja, H. (2020). Pengaruh Leverage, Firm size, profitability dan liquidity terhadap corporate cash holding. Jurnal Multiparadigma Akuntansi Tarumanegara, 2, 954–961.
Kurniawan, M. A., Hariadi, K. E., Sulistyaningrum, W. O., & Kristanto, A. B. (2021). Pandemi COVID-19 dan Prediksi Kebangkrutan : Apakah Kondisi Keuangan Sebelum 2020 Berperan ? Jurnal Akuntansi, 13(1), 12–22.
Lawati, Hi. Al, Hussainey, K., & Sagitova, R. (2021). Disclosure quality vis‑à‑vis disclosure quantity Does audit committe matter in Oman. Review of Quantitative Finance and Accounting, 57.
Nawangwulan, A. D., Ilat, V., & Warongan, J. D. L. (2018). Pengaruh total revenue dan laba bersih terhadap harga saham (Studi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia). Jurnal Riset Going Concern, 13(3), 174–183.
Nikbin, D., Iranmanesh, M., Ghobakhloo, M., & Foroughi, B. (2022). Marketing mix strategies during and after COVID-19 pandemic and recession : a systematic review. Asia-Pacific Journal of Business Administration, 14(4), 405–420. https://doi.org/10.1108/APJBA-06-2021-0243
Prabowo, A. (2023). The Severity of COVID-19 and Firm Market Value : How Does It Affect Firms ? The Indonesian Journal of Accounting Research, 26(2), 229–248. https://doi.org/10.33312/ijar.687
Putri, A. S., & Lisiantara, G. A. (2022). Pengaruh kebijakan hutang , good corporate governance dan cash holding terhadap nilai perusahaan manufaktur. Fair Value : Jurnal Ilmiah Akuntansi Dan Keuangan, 4(12), 5421–5431.
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Sa’diyah, N. K. (2022). Pemberian vaksinasi covid-19 berdasarkan perspektif kriminologi. Perspekttif - Kajian Masalah Hukum Dan Pembangunan, 27(2), 115–122.
Setiawan, F., Yudianto, A., Sunariani, J., & Mooduto, L. (2021). New Normal to Achieve High Threshold Herd Immunity by ( Ro and Pc ) Post Pandemic COVID-19. Malaysian Journal of Medicine and Health Sciences, 17, 141–145.
Sihombing, B., & Panjaitan, H. (2023). Strategi Hotel di Indonesia untuk bertahan di masa pandemi Covid-19. Jurnal Ilmiah Akomodasi Agung2, X(1).
Siswati, A. (2021). Dampak Pandemi Covid-19 pada Kinerja Keuangan (Studi kasus pada Perusahaan Teknologi yang Listing di BEI). Jurnal Llmah Bisnis, Manajemen Dan Akuntansi, 2(1)(1), 64–73. http://jurnal.unw.ac.id/index.php/jibaku/index
Utama, P., & Khafid, M. (2015). Faktor-faktor yang Mempengaruhi Luas Pengungkapan Modal Intelektual. Accounting Analysis Journal, 3(1), 361–369.
Weygandt, J. J., Kimmel, P. D., & Kieso, D. E. (2015). Accounting Principles, IFRS Edition. Willey International Edition.
Xu, J., & Jin, Z. (2022). Exploring the Impact of the COVID-19 Pandemic on Firms’ Financial Performance and Cash Holding: New Evidence from China’s Agri-food Sector. Agronomy, 12(8). https://doi.org/10.3390/agronomy12081951
Zyznarska-Dworczak, B., & Rudžionien, K. (2022). Corporate COVID-19-Related Risk Disclosure in the Electricity Sector : Evidence of Public Companies from Central and. Energies, 15.
Zulkarnaen, W., et al. (2020). Comparative Study of Tax Policy Related to COVID-19 in ASEAN Countries. International Journal of TEST Engineering & Management. 83(2),6519-6528. https://testmagzine.biz/index.php/testmagzine/article/view/8548
Published
2024-04-01
How to Cite
Wangsih, I., Pane, Z., Yohana, Y., & Kalbuana, N. (2024). PENGARUH PENGUNGKAPAN COVID-19 DAN JUMLAH KAS TERHADAP LABA DI MASA PANDEMI. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 8(1), 2045-2061. https://doi.org/10.31955/mea.v8i1.3927
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