https://mail.insyma.org/proceedings/files/original/articles/Liliana_Wijaya.pdf Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Proceedings of the International Symposium on Management (INSYMA) (Vol 22, 2025) Proceedings meta_title The Effect of Debt on Firm Performance During Covid-19 Pandemic Crisis Period Author #1 Liliana Inggrit Wijaya Author #2 Deddy Marciano Author #3 Marwin Antonius Rejeki Silalahi Author #4 Zunairoh Author #5 Aurelia Phoebe Harjono Author #6 Irenna Elizabeth Abstract/Description This research was conducted to examine the effect of using debt on firm performance within non-financial companies listed on the Indonesia Stock Exchange during the Covid-19 pandemic crisis period. This study uses a quantitative approach through multiple linear regression analysis. The dependent variable for firm performance is measured by Tobin's Q and ROA. The independent variables used for this study are short term debt and long term debt. Whilst the control variables are sales growth, firm size, tangibility, paid dividends, and cash flow. This study examines 1,230 secondary observation data from 410 companies over a period of 3 years. The regression will be divided into 2 periods, the normal period and the lagged period. This study shows that debt has a significant positive impact on Tobin's Q. Nevertheless, debt has an insignificant negative effect on short term debt and significant negative for long-term debt on ROA. The results difference can be explained by testing the lagged period which proves that Tobin's Q is more robust than ROA. Thus, it can be recapitulated that debt has ... keywords a;b;c;d Debt, Firm Performance, COVID-19 Pandemic, Tobin's Q, ROA publication_date 2025/06/20 2025/06/15 pdf_url https://insyma.org/proceedings/files/articles/Liliana_Wijaya.pdf abstract_html_url https://insyma.org/proceedings/items/show/ https://insyma.org/proceedings/items/show/408 firstpage 593 lastpage 598 issn 3047-857X 3047-857X conference Proceedings of the International Symposium on Management (INSYMA) Proceedings of the International Symposium on Management (INSYMA) publisher_name Fakultas Bisnis dan Ekonomika, Universitas Surabaya Fakultas Bisnis dan Ekonomika, Universitas Surabaya no article 97 Volume 22 authors Liliana Inggrit Wijaya, Deddy Marciano, Marwin Antonius Rejeki Silalahi, Zunairoh, Aurelia Phoebe Harjono, Irenna Elizabeth Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource The Effect of Debt on Firm Performance During Covid-19 Pandemic Crisis Period Creator An entity primarily responsible for making the resource Liliana Inggrit Wijaya, Deddy Marciano, Marwin Antonius Rejeki Silalahi, Zunairoh, Aurelia Phoebe Harjono, Irenna Elizabeth