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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) JAF- Journal of Accounting and Finance Jurnal Riset Akuntansi Kontemporer Abdimasku : Jurnal Pengabdian Masyarakat eProceedings of Management Community Service Seminar and Community Engagement (COSECANT)
Vaya Juliana Dillak
Telkom University
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Health Professions Industrial & Manufacturing Engineering Social Sciences Other

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Journal : Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan

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PENGARUH LIKUIDITAS, ARUS KAS OPERASI, KEPEMILIKAN INSTITUSIONAL, DAN KEPEMILIKAN MANAJERIAL TERHADAP FINANCIAL DISTRESS Angelica Wanda Stella Feanie; Vaya Juliana Dillak
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 1 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (329.133 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 1.553

Abstract

Financial distress is a condition in which a company experiences financialdifficulties which is characterized by its inability to pay its obligations. This studyaims to determine the effect of liquidity, operating cash flow, institutionalownership, and managerial ownership on financial distress using the calculation ofthe Altman Z-Score method in various industrial sector companies listed on theIndonesia Stock Exchange for the 2016-2019 period. The data were analyzed bylogistic regression analysis using the IBM SPSS 25 application. The results showedthat simultaneously liquidity, operating cash flow, institutional ownership, andmanagerial ownership had a significant effect on financial distress. Partially, theliquidity variable has a negative effect on financial distress, operating cash flowand institutional ownership have no effect on financial distress, while themanagerial ownership variable has a positive effect on financial distress.
Co-Authors Anastasia Adella Andrieta Shintia Dewi Angelica Wanda Stella Feanie Annisa Nurbaiti Arif Partono Prasetio Ayu Anjani Fanni Husnul Hanifa Ganjar M Disastra Krishna Kusumahadi Kurnia Kurnia Melsa Aninda Fitri Mohammad Azhar Aulia Muhammad Muslih Ratri Wahyuningtyas Ruri Octania Dinata Siska P Yudowati T.A. Siburian Widya Sastika