TY  - JOUR
SN  - 2497-2509
UR  - https://doi.org/10.32670/fairvalue.v5i5
VL  - 5
AV  - public
N2  - The  purpose  of  this  study  is  to  empirically  examine  the  impact  of  the  covid-19 pandemic on firms? performance.  The impacts are also observed on firms in different industries,  income  and  investment  levels.  This  study  employedsample  of  all  non-financial firms in Indonesia and Singapore during the 2018-2020 period. The ordinary least square, fixed effect, and random effect models are adopted to test the hypotheses using the panel data. The results of the study showed that, generally, Covid-19 had a negative effect on firms? performance in Indonesia and Singapore. The Indonesian firms   with   higher   level   of   income   got   less   severe   Covid-19   effect   on   their performance.  However,  the  level  of  investment  strengthened  the  negative  effectof Covid-19  on  firm  performance  in  both  countries?  sample.  In  addition,  the  study documented that the effects of covid-19 were varied across the industry sectors.
A1  - Erni Ekawati
A1  - Ursula. M. R. Butar Butar
PB  - Department of Accounting, Indonesian Cooperative Institute, Indonesia
ID  - katalog9291
TI  - COVID-19 AND FIRM PERFORMANCE IN RELATION TO LEVEL OF INCOME AND INVESTMENT -A STUDY IN INDONESIA AND SINGAPORE
SP  - 2497
KW  - Covid-19; Firm performance; Income level; Investment level; Company performance
IS  - 2
Y1  - 2022/12/28/
JF  - Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
EP  - 2509
ER  -