This study aims to analyze the impact of the COVID-19 pandemic on the prediction of company bankruptcy in Indonesia. with financial conditions before 2020 (cash position and debt position) as moderating variables. Relationship between variables was tested using a logistic regression analysis model test with a moderation model. The population in this study are manufacturing companies l... https://www.countryscenesaddleryandpetsuppliers.shop/product-category/latigo-and-billet-straps/