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All Journal Wahana Riset Akuntansi Jurnal Dinamika Akuntansi Erudio: Journal of Educational Innovation Jurnal Terapan Abdimas AKUNTANSI DEWANTARA Jurnal Ilmiah Wahana Akuntansi Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JIA (Jurnal Ilmiah Akuntansi) Jurnal Bisnis dan Akuntansi Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi Jurnal Ilmiah Akuntansi Kesatuan JURNAL AKUNTANSI Jurnal Tunas Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Jurnal Akuntansi Manajerial (Managerial Accounting Journal)
Rahmawati Hanny Yustrianthe
Politeknik YKPN Yogyakarta
Arts Economics, Econometrics & Finance Education Social Sciences Other

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Journal : Owner : Riset dan Jurnal Akuntansi

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Studi Empiris Faktor Determinan Financial Distress Maria Purwantini; Rahmawati Hanny Yustrianthe; Budhi Purwantoro Jati; Ani Sri Murwani
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 2 (2023): Research Artikel Volume 7 Issue 2: Periode April 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i2.1431

Abstract

This study aims to determine the effect of profitability, liquidity, leverage, sales growth, and company size on financial distress in mining sector companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. Profitability is proxied by Return on Assets (ROA), liquidity is proxied by the current ratio (CR), leverage is proxied by Debt to Total Equity (DER). The population used in this study are all mining companies listed on the IDX. The sample selection in this study used a purposive sampling method and obtained 22 companies. The analysis used is multiple linear regression. The results of this study indicate that profitability, liquidity and leverage have a significant effect on financial distress. Meanwhile, sales growth and company size have no effect on financial distress.
Co-Authors Abd. Rasyid Syamsuri Agus Kuntoro Andriono Eko Yuniarto Ani Sri Murwani Ani Sri Murwani Kumoro Kapti Anindita Astri Khairunisa Budhi Purwantoro Jati Budi Asmarawati Djaja Perdana Dwi Haryono Wiratno Dwi Haryono Wiratno Evi Grediani Evi Grediani Evi Grediani Fika Fiadicha Grediani, Evi Handayani Handayani Ida Yeni Fatniasih Maria Purwantini Maria Purwantini Maria Purwantini Matondang, Jessica Lorena Nanik Niandari Prameswari, Afina Survita Ronowati Tjandra Sufyana Mahmudah Widiana, Alfi Yanto Darmawan