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All Journal Katalogis Squalen Bulletin of Marine and Fisheries Postharvest and Biotechnology Lingua Skolastika JURNAL PENDIDIKAN TAMBUSAI Indonesian Journal of Economics, Social, and Humanities SeBaSa: Jurnal Pendidikan Bahasa dan Sastra Indonesia Diklat Review : Jurnal manajemen pendidikan dan pelatihan Journal of Information Systems and Informatics Journal La Bisecoman Lingue : Jurnal Bahasa, Budaya, dan Sastra Journal of English Language and Education Shell Civil Engineering Journal Pedagogy : Jurnal Pendidikan Matematika Journal Of Human And Education (JAHE) Al Dzahab Jurnal Pepadu Room of Civil Society Development Jurnal Point Equilibrium Manajemen dan Akuntansi Darma Diksani: Jurnal Pengabdian Ilmu Pendidikan, Sosial, dan Humaniora Journal Of Humanity Dedication Al-Hijrah: Journal of Islamic Economics and Banking JRAMathEdu (Journal of Research and Advances in Mathematics Education) Abdurrauf Journal of Islamic Studies Journal of Multidisciplinary Inquiry in Science, Technology and Educational Research DIRASAH: Jurnal Kajian Islam TARBIYAH: Jurnal Pendidikan dan Pembelajaran Jurnal Teknik Sipil Journal of Community Research & Engagement (JCRE) Jurnal Cendekia Ilmiah Room of Civil Social Development Islamic Studies in the World
Agusman, Agusman
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Financial Distress in Indonesian Mining Firms: Do Liquidity, Profitability, and Solvency Matter? Rahmawati, Sonia; Nurtati, Nurtati; EDT, Risa Wahyuni; Agusman, Agusman
Al Dzahab Vol. 7 No. 1 (2026): Al Dzahab: Journal of Economics, Management, Business and Accounting
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/dhb.v7i1.6073

Abstract

Purpose: This study aims to examine whether liquidity, profitability, and solvency influence financial distress in Indonesian mining firms. The study focuses on mining companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period to determine whether these financial ratios play a significant role in explaining the occurrence of financial distress. Design/Methodology/Approach: This research employs a quantitative approach using secondary data obtained from the annual financial statements of mining companies listed on the IDX from 2021 to 2024. The sample was selected using purposive sampling, resulting in 13 companies that met the research criteria. The data were analyzed using multiple linear regression analysis to examine the relationship between liquidity, profitability, solvency, and financial distress. Hypothesis testing was conducted using the t-test to assess partial effects and the F-test to evaluate simultaneous effects. Findings: The results indicate that liquidity has a significant effect on financial distress in mining firms. Profitability also significantly affects financial distress, suggesting that the firm’s ability to generate profit plays an important role in preventing financial difficulties. In addition, solvency significantly influences financial distress, indicating that the firm’s level of leverage is associated with the likelihood of financial distress. Simultaneously, liquidity, profitability, and solvency significantly influence financial distress in Indonesian mining companies. Research Implications: The findings provide important implications for investors, creditors, and corporate managers in assessing the financial condition of firms, particularly in identifying early signals of financial distress through financial ratio analysis. This study also contributes to the financial management literature by providing empirical evidence on the role of liquidity, profitability, and solvency in explaining financial distress within the mining sector in an emerging market context.
Co-Authors Abdu, Muhammad Abdul Jabar Idharudin Abdurahman Abdurrahman Ahmad Efendi Aldha, Sitti Febriyany Anastasia Sri Lestari Annisa, Sarah Dwi Aswad, Aswad August Halomoan Siregar Baharuddin, Rhamdhani Fitrah Basoka, Muhammad Darmawan Budi Handrianto Budijanto Widjaja Deby Handayani Eryck, Muhamad Fahmi Fateha, Fateha Ferry Hidayat Fransiska, Dina Hari Eko Irianto Hasriani Muis Idwan, Idwan Irianto, Dendi Ikhwan Irma Setiawan, Irma Iskandar Iskandar Jauhari, Ade Joko Santoso Laksono Trisnantoro Maemuna Sa'diyah Maharani Fizwar, Putri Mario Andriaskiton Marlinda Ramdhani Martayadi, Uwi Masuwd, Mowafg Mesakh, Januardi Mexano Hans Gery Michael Novranda Surbakti Muhammad Abduh Muhammad Adam Suni Muhammad Hamka Muhammad Ilyas Muhammad Rafiq Mujahid Mujahid, Mujahid Musaddat, Syaiful Nasti Putri, Anggun Nurmadhani Fitri Suyuthi Nurtati Nurtati, Nurtati Oktaviani, Asih Pajriati, Merry Patmaniar, Patmaniar PERMATA SARI, SHINTA Poetri, Tika Annisa Eka Purwanto Purwanto Rahendra Maya Rahendra Maya, Rahendra Rahmawati, Sonia RISA WAHYUNI EDT Riyanto, Andra Ade Robin Robin Rustanto Rahardi Saharudin Saharudin Samsuddin Samsuddin Sapiin, Sapiin Sayfullah S, Muh. sayfullah, Muh Sayfullah, Muh. Shamsul, Mariyanto Nur Singgih Wibowo, Singgih Slamet Haryadi Sofyan, Silvia Suratman Trias Ramli Susanti, Pipit Aprilia SYAMSU ALAM Tamba, Iventura Fitra Uli Taslinawati, Taslinawati Uju Uju Umar, Mohamad Fahrul Himalaya Vatur, Kayla Maharani Victor Victor Victor Victor Wahyu Hidayat Wahyuni, Risa Wahyuni, Wika Wika Wahyuni Zaunit, Muthia Miranda