Media Riset Akuntansi
Vol 12, No 1 (2022): FEBRUARI

KINERJA KEUANGAN DAN FINANCIAL DISTRESS




Article Info

Publish Date
03 Aug 2022

Abstract

The existence of mixed results and the phenomenon of financial distress prompted researchers to re-examine the factors that influence financial distress. This study aims to examine the effect of leverage, profitability, sales growth and liquidity on financial distress. The population of this study are retail companies listed on the Indonesia Stock Exchange in the 2017-2020 period, totaling 27. The sampling technique used is the purposive sampling method. Based on this method, a sample size of 18 companies was obtained for 4 years. The data analysis method used was multiple linear regression using SPSS version 25 software. The results showed that leverage has a positive effect on financial distress. Profitability negatively affects financials While sales growth and liquidity have no effect on financial distress.

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Journal Info

Abbrev

journal_MRA

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Jurnal MEDIA RISET AKUNTANSI merupakan jurnal ilmiah yang menyajikan artikel orisinal tentang pengetahuan dan informasi riset atau aplikasi riset dan pengembangan terkini dalam bidang Akuntansi. Jurnal Media Riset Akuntansi dikelolah oleh Program Studi Akuntansi Fakultas Ekonomi dan Ilmu Sosial ...