Owner : Riset dan Jurnal Akuntansi
Vol. 7 No. 2 (2023): Research Artikel Volume 7 Issue 2: Periode April 2023

Studi Empiris Faktor Determinan Financial Distress

Maria Purwantini (Politeknik YKPN Yogyakarta)
Rahmawati Hanny Yustrianthe (Politeknik YKPN Yogyakarta)
Budhi Purwantoro Jati (Politeknik YKPN Yogyakarta)
Ani Sri Murwani (Politeknik YKPN Yogyakarta)



Article Info

Publish Date
01 Apr 2023

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.

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Journal Info

Abbrev

owner

Publisher

Subject

Economics, Econometrics & Finance

Description

Owner (Riset dan Jurnal Akuntansi) adalah jurnal akademik yang berlandaskan nilai nilai keilmiahan. Owner diterbitkan 2 kali dalam setahun dengan periode Februari dan Agustus dipublikasikan oleh Program Studi Akuntansi Perguruan Tinggi Politeknik Ganesha Medan. Ruang Lingkup : Akuntansi Keuangan; ...