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Journal : Kompartemen : Jurnal Ilmiah Akuntansi

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Pengaruh variabel keuangan & non-keuangan terhadap financial distress Budianto, Budianto; Setiawan, Doddy
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 21 No.2, September 2023
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v21i2.17942

Abstract

This study aims to provide empirical evidence of the ability to predict financial distress using financial variables (current ratio, cash flow operation, leverage, gross profit margin, and return on assets) and non-financial variables (going concern opinion, audit report lag, opinion shopping, the additional state capital, and subsidies). Model testing uses three steps. First, financial ratios (CR, CFO, LEV, GPM, ROA); second, non-financial ratios (GCO, ARL, SHOP, ASC, SUB); and third, all variables at once. This study uses panel data (2011-2020) with a sample size of 50 Indonesian SOEs. Data analysis uses ordinal logistic regression. The first test results show that CR and ROA positively affect financial distress, while LEV and GPM have a negative effect. The second test results show ARL has a negative effect, while SHOP and SUB have a positive effect. Meanwhile, the third test results show LEV, GPM, and ASC have a negative effect, while ROA and SUB have a positive effect. Based on the r-squared and correctly predicted values, the third model test results are better than the first and second models. Statistically, the ability to predict financial distress that combines financial and non-financial ratios is better than models that only use financial and non-financial ratios. Financial ratios are the most consistent predictor of financial distress in terms of significance.
Co-Authors Aang Wahidin Abi Rafdi Haidi Adara Maysa Ananta Pasa Ade Irawaty Tolago Adrianus Woghe Agung Wibawa Ahmad Sarwadi, Ahmad Ainah, Nur Aji Damanuri Ali Imron As, Ali Imron Amanallah, Atik Sufi Aminulloh, Izuddin Nur Andi Andriana Andi Irwan Nur, Andi Irwan Andi Zulfiana Arifin Matoka Atik Rubiati Az-Zahra, Aura Basuki, Danang Dwi Benny Diah Madusari Budi Sawitri C. I. Sutrisno Cici Darmayanti Dewi Susiloningtyas Dhani, Alife Ahmad Dhika Aditya Purnomo Doddy Setiawan Dwivani, Clarentia Enggar Dyah Nailufah Haryanti Ervita Rahma Budiyarti Fahrurrozi Fahrurrozi Fahrurrozi, Ashari Fais Hamzah Falikhatun Falikhatun, Falikhatun Faoji, Ahmad Fathulloh fathulloh Feri, Zefki Okta Fipka Bisono Fitra Fitra, Fitra Ginting, Rika Mei Hayani Gunawan Gunawan Hanifah, Lilik Harahap, Ahmad Taufiq Harijadi, Karina Hariyanto Soeroso Hasibuan, Renika Helena Sitorus, Helena Heny Suprastyani Herison, Catur Herlina Herlina Heroe Wijanto Hura, Hidayati I Putu Arta Arta Wibawa I Putu Sindhu A I Wayan Yasa, I Wayan I. K. Suastika Ifan Wiranto Ilham Ramadhan Nasution, Ilham Ramadhan Indra Harwanto P Irdam Riani, Irdam Ita Izlina Jali, Wa Joni Pranata Kharismawan Dwi Febrianto KHOIRUN NISAK Laila, Julianto Lanto Mohamad Kamil Amali Linayati, Linayati M. Jundy Auzan Fanony Meida Perwira Antartika Moch.Izzul Fikri Hidayah Moh Kamil Amali, Lanto Mohammad Bahrus Syakirin Muditha, I GD Nyoman Muhamad Ari Muhammad Dimyati Muhammad Idris Muhammad Naufal Rafi Muhammad Ramli Mukhtar Latif Mulyadi, Roni Mulyasari, Julisa Ginti Munier, Muhammad Taswin Ningsih, Marsudi Lestari Noor, Fauzian Nugroho, Oppie Eka Dian Nurvita Arumsari Okticah, Anggi Prabowo, Fadillah Pranowo Sidi Pranowo, Sidi Primaningtyas, Widya Emilia Purba, Rolita C. Purba, Rolita Christina Purnama, Yessa Satria Chandra Purwanti, Eny Wahyuning Putra, Teguh Dwi Putu Sindhu Asmara Qomarotun Nurlaila, Qomarotun Rachmawati, Fifi Ayu Dwi Ramdhani, Fathiya Fitri Rena Riza Umami Renanda Nia Rachmadita Rikardus Watu Rina Maulina Rita Suhadi Rizal Indrawan Romadi, Ugik Roziqin, Roziqin Ruswandi, Andi Said, Rian Mohamad Samantha, Fikri Islami Sandy Amrullah Sardi Sardi Sari, Miliza Mayang Sebrina Sidqi Shavira Setiadi, Hafid Simanjuntak, Owen De Stanly W. Alexander Suhirmanto Suhirmanto Sumardiyono Sumardiyono Suparjo Supriatna Supriatna Suryanti Suryanti Suryatman, Tina Hernawati Susilo, Joko Hadi Syahira Diphda Elvira Syahputra , Heri Enjang Tri Yusufi Mardiana Ukkasah, Sangga Aritya Uswatun Hasanah Wahyudi Wahyudi Warsodirejo, Pandu Prabowo Wijianto, Heri Ariadi Yasin Mohamad Yenni Okfrianti Yusak, Yuniarti Zulkarnaen, Zuliana