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All Journal Indonesia Accounting Research Journal
Robinhot Gultom
Universitas Mikroskil, Indonesia
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The effect of financial ratio on financial distress during the Covid-19 pandemic : Case study of transportation sub sector companies listed on the Indonesia stock exchange period 2019–2020 Wulanda Fitri; Robinhot Gultom; Ella Silvana Ginting
Indonesia Accounting Research Journal Vol. 10 No. 1 (2022): Sep: Accounting
Publisher : Institute of Accounting Research and Novation (IARN)

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Abstract

The purpose of this reserch is to determine and analyze the effect of the Current Ratio, Debt to Asset Ratio, Sales Growth and Total Asset Turnover simultaneously and partially on Financial Distress in the transportation sub-sector companies listed on the Indonesia Stock Exchange for the period of 2019-2020. The population of this study is the transportation sub-sector companies as many as 46 companies. The sampling method used purposive sampling, and the number of samples obtained are 33 companies. The type of the research is descriptive quantitative using logistic regression analysis method. The results show that the variables Current Ratio, Debt to Asset Ratio, Sales Growth, and Total Asset Turnover simultaneously affect Financial Distress in transportation sub-sector companies listed on the Indonesia Stock Exchange for the period of 2019-2020. Partially, Sales Growth have an effect, Current Ratio, Debt to Asset Ratio and Total Asset Turnover have no effect on Financial Distress in transportation sub-sector companies listed on the Indonesia Stock Exchange for period of 2019-2020.
Analysis of financial statements, cash flow and dividend policy on stock prices in food and beverage sector companies listed on the indonesia stock exchange for the 2018-2020 period Verawati Verawati; Robinhot Gultom; Ella Silvana Ginting
Indonesia Accounting Research Journal Vol. 10 No. 1 (2022): Sep: Accounting
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (262.45 KB)

Abstract

This study aims to determine and analyze the effect of Return on Equity, Operating Cash Flow and Dividend Per Share on a modest and partial basis on stock prices in food and beverage sector companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The population in this study amounted to 34 companies. The sample sampling method uses pursose sampling techniques, and the number of samples obtained is as many as 12 companies. The data testing method used is multiple linear regression analysis. Based on the results of data testing, simultaneously Return on Equity, Operating Cash Flow and Dividend Per Share have a significant effect on stock prices in food and beverage sector companies listed on the Indonesia Stock Exchange for the 2018-2020 period. Meanwhile, partially dividend per share has a significant effect on stock prices positively in food and beverage sector companies listed on the Indonesia Stock Exchange for the 2018-2020 period. However, the Return on Equity did not have a significant effect on the share price positively in food and beverage sector companies listed on the Indonesia Stock Exchange for the 2018-2020 period. And Operating Cash Flow did not have a significant effect on stock prices negatively in food and beverage sector companies listed on the Indonesia Stock Exchange for the 2018-2020 period
Co-Authors Ella Silvana Ginting Verawati Verawati Wulanda Fitri