Analisis Faktor yang Mempengaruhi Financial Recovery

Authors

  • Ani Ani ITBA Dian Cipta Cendikia
  • Rindy Dwi Lestari Institut Teknologi Bisnis dan Bahasa Dian Cipta Cendikia, Bandar Lampung
  • Irwandi Institut Teknologi Bisnis dan Bahasa Dian Cipta Cendikia, Bandar Lampung

DOI:

https://doi.org/10.32493/aktivitas.v3i1.45866

Keywords:

Financial distress, Corporate turnaround, Financial recovery

Abstract

Tujuan dari penelitian ini adalah untuk menemukan strategi dalam financial recovery perusahaan melalui proksi turnaround perusahaan. Covid-19 memberikan dampak terhadap keuangan perusahaan yang berujung pada financial distress sehingga harus ditemukan strategi yang harus dilakukan untuk mengatasi permasalahan keuangan perusahaan. Penelitian ini menggunakan proksi turnaround dalam proses pemulihan keuangan  Penelitian ini menggunakan metode analisis kualitatif deskriptif yaitu dengan memahami fenomena yang terjadi pada masa pandemi covid-19 yang menyebabkan kesulitan keuangan dan dalam proses pemulihan keuangan salah satunya sektor pariwisata dan transportasi. Temuan/Hasil: Strategi dalam Pemulihan Keuangan diterapkan untuk membalikkan situasi kerugian menjadi situasi yang menguntungkan, antara lain dengan mengurangi biaya operasional melalui (1) free asset, (2) asset retrenchment, (3) severity. 

 

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Published

2025-01-31

How to Cite

Ani, A., Rindy Dwi Lestari, & Irwandi. (2025). Analisis Faktor yang Mempengaruhi Financial Recovery. AKTIVITAS Jurnal Ilmiah Akuntansi, 3(1), 17–26. https://doi.org/10.32493/aktivitas.v3i1.45866

Issue

Vol. 3 No. 1 (2025): AKTIVITAS

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Articles

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