Pengaruh Manajemen Laba, Strategi Perusahaan, dan Pandemi COVID-19 terhadap Risiko Kebangkrutan pada Perusahaan Ritel di Bursa Efek Indonesia untuk Periode 2019-2020 = The Effect of Earnings Management, Corporate Strategy, and the COVID-19 Pandemic towards Bankruptcy Risk in Retail Companies on the Indonesia Stock Exchange for the Period 2019-2020