Article Per Year (5 Year)
p-Index From 2020 - 2025
7.026
P-Index
This Author published in this journals
All Journal Jurnal Ilmu Pertanian Indonesia Prosiding Seminar Biologi JURNAL RISET AKUNTANSI GOING CONCERN ACCOUNTABILITY Jurnal Pengelolaan Sumberdaya Alam dan Lingkungan (Journal of Natural Resources and Environmental Management) Jurnal Asy-Syari'ah Tazkia Islamic Finance and Business Review Risâlah, Jurnal Pendidikan dan Studi Islam Jurnal Penelitian Pendidikan IPA (JPPIPA) Inovasi: Jurnal Ilmiah Ilmu Manajemen Jurnal Bidang Ilmu Kesehatan Jurnal Pelayanan dan Pengabdian Masyarakat (Pamas) Dinasti International Journal of Education Management and Social Science Jurnal Untuk Masyarakat Sehat (JUKMAS) Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian kepada Masyarakat Nusantara Journal of Industrial Engineering & Management Research (JIEMAR) JURNAL ABDIMAS TRIDHARMA MANAJEMEN INTERNATIONAL JOURNAL OF SOCIAL, POLICY AND LAW (IJOSPL) Jurnal Ilmiah Raflesia Akuntansi Proceeding Biology Education Conference Rengganis Jurnal Pengabdian Masyarakat Jurnal Pajak dan Bisnis (Journal of Tax and Business) Annals of Human Resource Management Research Balance : Jurnal Akuntansi dan Manajemen Arus Jurnal Psikologi dan Pendidikan Sewagati Intelektual : Jurnal Penelitian Dosen Akuntansi Bukhori: Kajian Ekonomi dan Keuangan Islam Jurnal Pengabdian Masyarakat Bangsa The Economic Review of Pesantren Jurnal Pelayanan dan Pengabdian Kesehatan untuk Masyarakat Pasundan Community Service Development Jurnal Sistem Informasi dan Manajemen Policy Brief Pertanian, Kelautan, dan Biosains Tropika Journal of Social Work and Science Education Jurnal Abdi Citra Jurnal Nusa Akuntansi Halal Studies and Society Qaulan Baligha: Jurnal Ilmu Manajemen Dakwah
Neneng Hasanah
Research Centre for Biotechnology, LIPI. Jl. Raya Bogor Km 46, Kec. Cibinong, Kab. Bogor, 16911. Indonesia. Telp: +62-21-8754587.
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

Published : 57 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Balance : Jurnal Akuntansi dan Manajemen

 1 
Analisis Faktor-faktor yang mempengaruhi Financial Distress : Struktur Modal, Ukuran Perusahaan, Sales Growth, Operating Cash Flow Hasanah, Neneng; Zenabia, Tsarina
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 2 (2025): Agustus 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i2.1055

Abstract

Financial distress merupakan kondisi kesulitan keuangan yang berpotensi mengarah pada kebangkrutan, sehingga penting bagi perusahaan untuk mengidentifikasi faktor-faktor yang memengaruhinya. Penelitian ini bertujuan untuk menguji pengaruh struktur modal, ukuran perusahaan, pertumbuhan penjualan (sales growth), dan operating cash flow terhadap financial distress pada perusahaan sektor Consumer Cyclicals yang terdaftar di Bursa Efek Indonesia periode 2019-2023. . Penentuan sampel menggunakan metode purposive sampling. Jenis penelitian adalah kuantitatif. Jenis data yang digunakan dalam penelitian ini adalah data sekunder. Jumlah sampel sebanyak 20 perusahaan dengan data observasi selama 5 tahun periode penelitian, data yang terkumpul adalah 100 data yang dianalisis. Data diolah menggunakan program Eviews 12 untuk menguji hipotesis menggunakan analisis regresi data panel. Hasil penelitian menunjukkan bahwa struktur modal dan sales growth  tidak berpengaruh terhadap financial distress, sementara ukuran perusahaan dan operating cash flow pengaruh signifikan terhadap financial distress. Implikasi penelitian ini menegaskan pentingnya menjaga ukuran Perusahaan dan pemeliharaan operating cash flow yang positif untuk meminimalkan risiko financial distress. Secara simultan struktur modal, sales growth dan operating cash flow pengaruh terhadap financial distress.   Financial distress is a condition of financial difficulty that has the potential to lead to bankruptcy, making it important for companies to identify the factors that influence it. This study aims to examine the effect of capital structure, firm size, sales growth, and operating cash flow on financial distress in Consumer Cyclicals sector companies listed on the Indonesia Stock Exchange during the 2019–2023 period. The sample was determined using purposive sampling. This research employs a quantitative approach with secondary data. The sample consists of 20 companies with five years of observations, resulting in 100 data points for analysis. Data were processed using Eviews 12 to test the hypotheses through panel data regression analysis. The results show that capital structure and sales growth have no effect on financial distress, while firm size and operating cash flow have a significant effect. The findings emphasize the importance of maintaining optimal firm size and positive operating cash flow to minimize the risk of financial distress. Simultaneously, capital structure, sales growth, and operating cash flow have an effect on financial distress  
Co-Authors Agus Afandi Agustin, Inka Nadiah Agustina, Santi Ahmad Fikri Ahmad Syukri Aisyah, Tasya Nur Akaputri, Della Erriani Anggini, Karlita Arif R, Kasmin Asmawati Asmawati Atikana, Akhirta Azijah, Izattul Azzahra, Amelia Desriani Desriani Dewi Hasanah Dharmarianti, Dian Putri Dwi Endah Kusumawati Dzikri, Mohd. Iqbal EDI SAPUTRA Edy Kusnadi Ekafitrianda, J. M. Eko Prabowo, Eko Endri Purnomo Fatwanti, Devi Fauzi, Ikbar Fitria Sari Fitriani, Eva Fitriyah Fitriyah Galantika, Adinda Evan Geulista Hamzah Haq, Daffa Aqomal Hardjanto Haryanti, Ely Hasan, Afrizal Hasanah, Qoriatul Hendra Hendra Herawati, Ita Ilham, Hadiid Ushama indriyani, jihan Putri Isnarayani, Yuni Jessica, Melia Lestari, Neneng Dini Indah Lina Herlina M Solehah, Siti M. Syahran Jailani Maisah Maisah MARIA BINTANG Mawarni, Endang Siti Miftahul Huda Miftahul Jannah Mohammad Iqbal Irfany Muhajir Muhajir, Muhajir Muhammadi, Acep Muwahid Mulyorini Rahayuningsih Mustika Mustika Muthohharoh, Marhamah Nadhifah, Hana NANIK RAHMANI Napisah Napisah, Napisah Nawang Sari, Dewi Neni, Neni Nofantoro, Dwi Nugroho, Sindunata Nurhaeni Nursaleha, Ervina Priyanto, Anindia Meil Purba, Elvrida Triana BR PUSPITA LISDIYANTI Putri, Dwi Angraeni Putri, Narti Eka Putri, Uly Anggraeni Rahmalia, Desi Ramadhan, Mustarim Ramadini, Kintan Nur Restiyani, Destika Riana Rizky, Riana Risthi, Alyssa Rosa, Tina Salahuddin Salahuddin Sanusi, Anisa Sarah Salsabila Sarfilianty Anggiani, Sarfilianty Sari, Dewi Nawang SHANTI RATNAKOMALA Shibghotillah, Nur Sihite, Debby Alfani Siradju, Diva Athaya Fairuz Siswani, Sri Siti Nurfadilah Siti Zubaidah Sofran, Sidorus Alfandrianus Su'ud, Su'ud SUDARMONO SUDARMONO Sugeng, Andry Sulistyowati, Yeny Suparman, Alviani Sutihat, Ihat Syamsul Falah Tamirano , Randi Velani, Intan Tunandha Widiyati, Dian Wiwit Amrinola Yatmi, Wanda Tri Yeni Nuraeni, Yeni Yulandari, Sri Zenabia, Tsarina Zulqarnin, Zulqarnin