Company Performance during Covid-19: Impact of Leverage, Liquidity and Cash Flows

Authors

  • Sara Naquia Hanim Shaharuddin Tymba Education, Professional Accountancy Center, 28a, 1, Jalan Tiara,USJ 9, Subang Jaya, Selangor, Malaysia
  • Radziah Mahmud Faculty of Accountancy, Universiti Teknologi MARA Selangor Puncak Alam Campus, Selangor, Malaysia
  • Nor Khadijah Mohd Azhari Department of Business Management, Universiti Teknologi MARA Penang Permatang Pauh Campus, Penang, Malaysia
  • Widya Perwitasari Faculty of Economics and Business, Universitas Indonesia, Indonesia

DOI:

https://doi.org/10.21834/ebpj.v6i17.2878

Keywords:

Covid-19; leverage; liquidity; cash flows

Abstract

Due to the movement control order, company performance is predicted to be highly affected by Covid-19 pandemic.  Thus, this study seeks to examine the impact of leverage, liquidity and cash flows from operations towards company performance during the Covid-19 pandemic. Using secondary data from public listed companies on Bursa Malaysia with two financial quarters in the financial year 2020, it is found that there is a significant impact of liquidity and cash flows from operations on company performance. This study may contribute as additional literature to future studies and provide sights to regulators in dealing with the pandemic outbreak.

Keywords: Covid-19; leverage; liquidity; cash flows

eISSN: 2398-4287© 2021. The Authors. Published for AMER ABRA cE-Bs by e-International Publishing House, Ltd., UK. This is an open access article under the CC BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/). Peer–review under responsibility of AMER (Association of Malaysian Environment-Behaviour Researchers), ABRA (Association of Behavioural Researchers on Asians/Africans/Arabians) and cE-Bs (Centre for Environment-Behaviour Studies), Faculty of Architecture, Planning & Surveying, Universiti Teknologi MARA, Malaysia.

DOI: https://doi.org/10.21834/ebpj.v6i17.2878

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Published

2021-08-15

How to Cite

Shaharuddin, S. N. H., Mahmud, R. ., Mohd Azhari, N. K. ., & Perwitasari, W. . (2021). Company Performance during Covid-19: Impact of Leverage, Liquidity and Cash Flows . Environment-Behaviour Proceedings Journal, 6(17), 11–16. https://doi.org/10.21834/ebpj.v6i17.2878