The Relationship Between Capital Structure, Liquidity And Leverage Towards The Construction Industry's Financial Performance Before, During And After Covid-19 In Malaysia
Abstract
The construction industry in Malaysia serves as a key driver of the nation’s economic growth and development. However, the COVID-19 pandemic severely impacted the industry's performance. This study explores the relationships between key financial variables – liquidity, leverage, and capital structure – and the financial performance of construction companies in Malaysia from 2018 to 2023. By examining secondary data sourced from DataStream, this study is quantitative research using SPSS statistics software for descriptive analysis, correlation analysis, and regression to identify trends and relationships. The findings are anticipated to offer meaningful and valuable insights into the financial dynamics of the construction industry, highlighting factors that influence resilience and performance during and after the pandemic. The study's results aim to help industry stakeholders understand financial management strategies that can enhance sustainability in the post-pandemic environment.
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Publication Date
01 September 2026
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European Publisher
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Edition Number
1st Edition
Pages
1-1
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Accounting and Finance, Business and Management, Communication, Law and Governance
Cite this article as:
Othman, S. N., Ahmad*, R., & Arsad, S. (2026). The Relationship Between Capital Structure, Liquidity And Leverage Towards The Construction Industry's Financial Performance Before, During And After Covid-19 In Malaysia. In Y. Naoyuki, A. Peng Hwa, & J. Matthes (Eds.), GLY-Upcoming Volume: Innovating Together: The Convergence of Management, Communication, and The Digital Transformation, vol -. European Proceedings of Social and Behavioural Sciences (pp. 210-224). European Publisher. https://doi.org/10.15405/epsbs.2026.09.15