Anteseden dan konsekuensi keberlanjutan laba di sektor transportasi dan logistik yang diakibatkan dampak Covid 19 tahun 2018-2022

  • Carolyn Natasya Imani Universitas Trisakti
  • Khomsiyah Khomsiyah Universitas Trisakti, Jakarta, Indonesia

Keywords: debt level, cash flow volatility, share price volatility, earnings persistence

Abstract

Transportation and logistics companies have been significantly impacted of the COVID-19 pandemic, leading the fluctuations in profitability between periods. Pandemic has signaled instability in profit levels during this period. The study involves 17 transportation and logistics sector listed on the Indonesia Stock Exchange, using purposive sampling techniques. Data analysis was conducted using path analysis with SmartPLS 3.0 software. This research is among the few to consider profit persistence as an intervening variable, particularly in the context of the pandemic in the transportation and logistics sector. Path analysis approach was used with more sophisticated statistical tests than previous studies.

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Published
2025-01-17
How to Cite
Imani, C., & Khomsiyah, K. (2025). Anteseden dan konsekuensi keberlanjutan laba di sektor transportasi dan logistik yang diakibatkan dampak Covid 19 tahun 2018-2022. AKURASI: Jurnal Riset Akuntansi Dan Keuangan, 7(1), 1-18. https://doi.org/10.36407/akurasi.v7i1.1404
Section
Research Articles