The Effect of Changes in Work Mobility on Company Performance: Does The History of Managerial Ability Have An Impact?
Dita Adelia Ndaomanu (a*), Ari Budi Kristanto (b)

a) Faculty of Economics and Business, Satya Wacana Christian University
Jl. Diponegoro No.52-60, Salatiga 50711, Indonesia
b) Faculty of Economics and Business, Satya Wacana Christian University
Jl. Diponegoro No.52-60, Salatiga 50711, Indonesia

Abstract

This research aims to see whether changes in work mobility due to the impact of COVID-19 cause a decrease in company performance and to examine the moderating effect of historical managerial ability. The secondary data used in this study are in the form of financial statements for 2020 and data on managerial ability. 193 manufacturing companies listed on the IDX were used as the population in this study with 90 companies as samples based on purposive sampling. This research is a quantitative study using the Moderate Regression Analysis (MRA) test. The results of this study indicate that there is no significant effect of changes in work mobility on changes in ROA and the fact that historical managerial ability are not able to moderate the effect of changes in work mobility on company performance. This research is expected to be useful for investors to see the company^s ability to maintain the company^s performance during changes in work mobility and can add to the literature on the role of managerial ability in dealing with the COVID-19 pandemic that occurred.

Keywords: Work Mobility- Company Performance- History of Managerial Ability

Topic: Accounting