JURNAL AKUNTANSI, AUDITING DAN KEUANGAN SYARIAH
Vol. 1 No. 1 (2022): OKTOBER 2022

ARUS KAS OPERASI, KAPASITAS OPERASI DAN LIKUIDITAS TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2014-2020

Ayu Barokah Koswara (Fakultas Ekonomi, Universitas Islam Nusantara)
Alda Rahmawati (Fakultas Ekonomi, Universitas Islam Nusantara)
Azmi Alifah (Fakultas Ekonomi, Universitas Islam Nusantara)



Article Info

Publish Date
29 Sep 2022

Abstract

Financial distress is a problem that greatly affects the sustainability of the company. Early detection will reduce the possibility of company bankruptcy. This study aims to measure the effect of operating cash flow, operating capacity and liquidity as independent variables on financial distress as the dependent variable. The research method used in this research is descriptive quantitative. The results of this study indicate that the operating cash flow variable partially has no effect on financial distress with a coefficient value of 0.839. The operating capacity variable partially has no effect on financial distress with a coefficient value of 0.277. The liquidity variable partially affects financial distress with a coefficient value of 0.002. Simultaneously the operating cash flow variable, operating capacity has no effect on financial distress conditions with a coefficient value of 0.018. The coefficient of determination (R2) of 0.275 indicates that operating cash flow, operating capacity and liquidity only affect financial distress by 27%. It can be explained that financial distress is influenced by various factors, namely both internal and external factors. Managerial and operational failures that lead to inefficiency and ineffectiveness can cause serious financial problems for the company. 

Copyrights © 2022






Journal Info

Abbrev

JAAKES

Publisher

Subject

Economics, Econometrics & Finance

Description

Lingkup artikel yang diterbitkan di JAAKES terdiri dari berbagai topik di bidang Akuntansi dan Keuangan antara lain: Sektor swasta dan sektor nonprofit, Akuntansi Keuangan dan keuangan syariah, Akuntansi Syariah, Akuntansi Manajemen dan Perilaku, Sistem Informasi, Auditing, dan Etika Profesi, ...