Diponegoro Journal of Accounting
Volume 11, Nomor 4, Tahun 2022

PENGARUH UKURAN PERUSAHAAN, SEVERITY, DAN ASSETS RETRENCHMENT TERHADAP KEBERHASILAN CORPORATE TURNAROUND

Fauzia Febrianti (Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro)
Agung Juliarto (Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro)

Article Info

Publish Date
28 Oct 2022

Abstract

This study aims to examine the effect of firm size, severity, and asset retrenchment on the success of corporate turnaround. This study uses resource based theory to analyze this phenomena. The sample in this study is the manufacturing sector companies listed on the Indonesia Stock Exchange in 2015-2020 with a total sample of 80 companies. Sample selected was done by using purposive sampling method with predetermined criteria and requirements. The analytical method used in this study is logistic regression analysis.The results of the study show that firm size and asset retrenchment have a positive and significant impact on corporate turnaround. Meanwhile, severity has a negative but significant impact on corporate turnaround.

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Journal Info
Diponegoro Journal of Accounting
Website

Abbrev

accounting

Publisher

Universitas Diponegoro

Subject

Economics, Econometrics & Finance

Description

Media publikasi karya ilmiah lulusan S1 Prodi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro yang memuat berbagai hasil penelitian maupun kajian di bidang ...