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ANALISIS FAKTOR MANAJEMEN LABA KEUANGAN TERHADAP PROFITABILITAS PERUSAHAAN TERDAFTAR DI INDONESIA Supriyanto, Supriyanto; Jessie, Jessie

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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v5i3.1646

Abstract

Penelitian ini mengusulkan untuk mengkaji determinan keuangan Manajemen Laba terhadap profitabilitas pada perusahaan terdaftar di Indonesia. Studi saat ini menemukan bahwa kemampuan laba perusahaan menghasilkan secara signifikan dan positif terkait dengan profitabilitas yang dinilai oleh ROA. Menurut temuan penelitian ini, semakin tinggi kapasitas pendapatan perusahaan, semakin tinggi profitabilitasnya di antara perusahaan publik di Indonesia. Kemampuan struktur keuangan memiliki hubungan negatif yang cukup signifikan dengan ROA, yang berarti bahwa dengan membaiknya struktur keuangan emiten di Indonesia, profitabilitas mereka akan meningkat pada tingkat yang sama. Selanjutnya, temuan statistik menunjukkan bahwa faktor non-keuangan tidak memiliki hubungan yang signifikan dengan ROA. Objek penelitian terdiri dari 479 perusahaan termasuk semua sektor yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2016 sampai 2020. Penelitian ini menggunakan teknik purposive sampling dalam pengumpulan data penelitian. Data diolah menggunakan metode regresi berganda dengan aplikasi statistik SPSS dan Eviews.
The Effect of Liquidity, Activity, Profitability, and Leverage on The Financial Distress of Properties And Real Estate Companies in 2019-2022 Jessie, Jessie; Tannia, Tannia
Dinasti International Journal of Management Science Vol. 5 No. 3 (2024): Dinasti International Journal of Management Science (January-February 2024)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijms.v5i3.2159

Abstract

The purpose of this study is to examine how financial distress is affected by liquidity, activity, profitability, and leverage in real estate and property companies that are listed on the Indonesia Stock Exchange between 2019 and 2022. This study is inspired by the recent financial distress of major industry participants such as FORZ, COWL, MYRX, and ARMY. The approach in this study is quantitative, and the data was gathered using a documentation technique with a sample of 33 companies. This study is conducted with panel data regression using Eviews 12. The results of this study reveal that liquidity, activity, profitability, and leverage simultaneously have a significant impact on financial distress. Liquidity and profitability partially exhibit negative and significant effects on financial distress, while leverage has a positive and significant impact on financial distress. However, activity alone does not significantly affect financial distress. In addition, the findings affirm that the risk of financial distress can be influenced by financial factors such as liquidity, activity, profitability, and leverage.