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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Scientific Journal of Reflection : Economic, Accounting, Management and Business Competitive Jurnal Akuntansi dan Keuangan Journal of Information System, Applied, Management, Accounting and Research JURNAL AKUNTANSI JSMA (Jurnal Sains Manajemen dan Akuntansi) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Simki Economic Journal of Trends Economics and Accounting Research International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) IIJSE International Journal of Economics and Management Research
Dani Sopian
Sekolah Tinggi Ilmu Ekonomi STAN Indonesia Mandiri, Bandung
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : Jurnal Simki Economic

 1 
Pengaruh Profitabilitas, Leverage dan Struktur Modal terhadap Financial Distress Perusahaan Sektor Consumer Non-Cyclical yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023 Puspitasari, Dhea; Sopian, Dani
Jurnal Simki Economic Vol 8 No 1 (2025): Volume 8 Nomor 1 Tahun 2025
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jse.v8i1.796

Abstract

This study aims to examine the effect of profitability, leverage, and capital structure on financial distress in non-cyclicals consumer sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Profitability is measured by return on assets (ROA), leverage is measured by the debt to asset ratio (DAR), and capital structure is measured by the debt to equity ratio (DER), while financial distress is assessed using the Springate Score. This research employs a quantitative method. The sample was selected using purposive sampling, resulting in 63 companies as the observation sample. Data analysis was conducted using multiple linear regression with the assistance of SPSS software. The R Square value obtained is 0.631, indicating that 63.1% of the variation in financial distress can be explained by profitability, leverage, and capital structure, while the remaining 36.9% is explained by other factors outside the model.The results show that profitability has a significant positive effect on financial distress, whereas leverage and capital structure have a significant negative effect on financial distress.
Pengaruh Financial Distress, Profitabilitas, dan Leverage terhadap Tax Avoidance pada Perusahaan Sektor Consumer Non-Cyclicals Terdaftar di BEI Periode 2019–2023 Hidayat, Dede Egi; Sopian, Dani
Jurnal Simki Economic Vol 8 No 1 (2025): Volume 8 Nomor 1 Tahun 2025
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jse.v8i1.1018

Abstract

This study aims to examine the effect of financial distress, profitability, and leverage on tax avoidance in consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. Tax avoidance is measured by the effective tax rate (ETR), financial distress is measured by the Springate Score, profitability is measured by return on assets (ROA), and leverage is measured by the debt-to-assets ratio (DAR). This study uses a quantitative method. The sample selection was carried out using a purposive sampling technique and obtained 30 companies as samples. Data analysis was carried out using multiple linear regression with the help of the SPSS program. The results of the study indicate that financial distress, profitability, and leverage have no significant effect on tax avoidance. This finding indicates that these variables are not the main factors influencing tax avoidance practices in the consumer non-cyclicals sector.
Co-Authors Aisyah Aisyah Anggini, Tiara Ariyanti, Valentina Dian Sadewa Dina Amellia Rohiati Ermi Solihatunnisa Handayani, Ai HENDRA GUNAWAN B11211055 Hidayat, Dede Egi Iis Nurlela Intan Pramesti Dewi Mochamad Rizki Triansyah Bukhori Muangsal Octaviani, Jesisca Oki Hartini Puspitasari, Dhea Rina Mulyani, Rina Salwa Putri Zaqiani Siti Maesaroh Solihatunnisa, Ermi Susanto Susanto Susyanti, Susi Valentina Ariyanti Wawat Suwartika Wiwin Putri Rahayu Wulan laelasari Yudhi Widya Arthana Rustam