Jurnal Aplikasi Akuntansi
Vol 8 No 1 (2023): Jurnal Aplikasi Akuntansi, Oktober 2023

PENGARUH OPERATING CAPACITY, STRUKTUR MODAL, DAN UKURAN PERUSAHAAN TERHADAP FINANCIAL DISTRESS

Afridayani Afridayani (Universitas Pamulang)



Article Info

Publish Date
17 Oct 2023

Abstract

This study aims to examine the impact of operating capacity, capital structure, and firm size on financial distress. The type of research used is number-based and quantitative research. The data used comes from secondary sources. The population of this study consists of companies in the cyclical consumption sector that are listed on the IDX in the 2017-2021 period. The sample in this study was determined using a purposive sampling method, with a total of 16 companies that were observed for 5 years. Data analysis was carried out using Eviews software version 9. The results showed that operating capacity, capital structure, and firm size had an effect on financial distress. Operating capacity and firm size partially have an effect on financial distress, while capital structure does not partially affect financial distress.

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Journal Info

Abbrev

jaa

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Aplikasi Akuntansi adalah media untuk mempublikasikan kegiatan penelitian dalam ilmu akuntansi, diantaranya adalah akuntansi keuangan dan auditing, akuntansi manajemen, akuntansi keperilakuan, akuntansi sektor publik, akuntansi perpajakan, dan terapan. ...