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All Journal JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Wikan Isthika
Universitas Dian Nuswantoro, Semarang, Indonesia
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Mathematics Social Sciences

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Profitability, Liquidity, Board Size, and Gender Diversity: Their Impact on Financial Distress Darojatuz Zakiyyah Maisarotus Sa'diyah; Wikan Isthika; Hermawan Triono; Melati Oktafiyani
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 1 (2025): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i1.4714

Abstract

Purpose: This study intends how to examine profitability, liquidity, board size, and gender diversity affect to financial distress in consumer cyclicals companies listed on the Indonesia Stock Exchange between 2021 and 2023. Methodology/approach: This study applied a quantitative method with purposive sampling, using 137 samples collected from annual reports and official websites then used a data from a company with indicators of potential bankruptcy. Data analysis was conducted using IBM SPSS 26, including descriptive statistics, classical assumption tests, multiple linear regression, and using hypothesis testing. Results/findings: The study produce profitability has a positive and significant affect. Liquidity, board size, and gender diversity their not significantly affect to financial distress. Conclutions: High profitability is lead to a lower risk of financial distress in company. Liquidity ratio, board size, and then gender diversity composition variables not directly influence distress risk. Limitations: This study found that only one independent variable, namely profitability, has a positive significant influence on financial distress. Contribution: The study contributes to corporate to financial management and can guide investors, policymakers, and company managers in identifying early signs of financial distress through internal financial indicators.
Pengaruh Leverage, Profitabilitas, Ukuran Perusahaan, Pertumbuhan Perusahaan, dan Komisaris Independen terhadap Nilai Perusahaan pada Subsektor Makanan dan Minuman yang Terdaftar di BEI 2022-2025 Qinayya Alimmazan; Ngurah Pandji Mertha Agung Durya; Wikan Isthika; Purwantoro Purwantoro
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 9 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i9.13253

Abstract

Firm value serves as a crucial benchmark reflecting the market's assessment of management's success. This study aims to examine the impact of leverage, profitability, firm size, firm growth, and independent commissioners on the firm value of companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) during the 2022–2025 period. Employing a quantitative approach using secondary data and purposive sampling, the study yielded 228 observations from 73 companies after excluding 16 outliers. Data analysis was conducted using multiple linear regression via SPSS. The results indicate that leverage has a positive and significant effect on firm value, whereas profitability, firm size, firm growth, and independent commissioners do not have a significant effect. Nevertheless, the five variables collectively exert a significant influence on firm value, accounting for 20.3% of the variance. These findings suggest that leverage—specifically through debt management—is the primary factor considered by investors, outweighing other performance and governance indicators.
Profitability, Liquidity, Board Size, and Gender Diversity: Their Impact on Financial Distress Darojatuz Zakiyyah Maisarotus Sa'diyah; Wikan Isthika; Hermawan Triono; Melati Oktafiyani
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 1 (2025): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i1.4714

Abstract

Purpose: This study intends how to examine profitability, liquidity, board size, and gender diversity affect to financial distress in consumer cyclicals companies listed on the Indonesia Stock Exchange between 2021 and 2023. Methodology/approach: This study applied a quantitative method with purposive sampling, using 137 samples collected from annual reports and official websites then used a data from a company with indicators of potential bankruptcy. Data analysis was conducted using IBM SPSS 26, including descriptive statistics, classical assumption tests, multiple linear regression, and using hypothesis testing. Results/findings: The study produce profitability has a positive and significant affect. Liquidity, board size, and gender diversity their not significantly affect to financial distress. Conclutions: High profitability is lead to a lower risk of financial distress in company. Liquidity ratio, board size, and then gender diversity composition variables not directly influence distress risk. Limitations: This study found that only one independent variable, namely profitability, has a positive significant influence on financial distress. Contribution: The study contributes to corporate to financial management and can guide investors, policymakers, and company managers in identifying early signs of financial distress through internal financial indicators.
Co-Authors Darojatuz Zakiyyah Maisarotus Sa'diyah Hermawan Triono Melati Oktafiyani Ngurah Pandji Mertha Agung Durya Purwantoro Purwantoro Qinayya Alimmazan