ANICENDENT AND CONSEQUENCES OF EARNINGS PERSISTENCE IN TRANSPORTATION AND LOGISTIC SECTOR WHICH WERE THE IMPACT OF COVID 19 2018-2022

Abstrak

Perusahaan transportasi dan logistik yang mengalami dampak signifikan selama pandemi COVID-19, yang menyebabkan fluktuasi nilai keuntungan antar periode. Pandemi ini menunjukkan bahwa keuntungan tidak stabil selama masa tersebut. Studi ini melibatkan 17 perusahaan transportasi dan logistik yang terdaftar di Bursa Efek Indonesia, dipilih menggunakan metode purposive sampling. Analisis data menggunakan teknik analisis jalur dengan perangkat lunak SmartPLS 3.0. Penelitian ini merupakan salah satu dari sedikit yang mempertimbangkan persistensi laba sebagai variabel intervening, terutama dalam konteks pandemi di sektor transportasi dan logistik. Pendekatan Path Analysis digunakan dengan menggunakan uji statistik yang lebih canggih dibandingkan penelitian sebelumnya

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.