Article Per Year (5 Year)
p-Index From 2021 - 2026
1.829
P-Index
This Author published in this journals
All Journal Jurnal Dimensi Agregat: Jurnal Ekonomi dan Bisnis Jurnal Administrasi dan Manajemen Social, Humanities, and Educational Studies (SHEs): Conference Series Jurnal Edueco Jurnal Ilmiah Edunomika (JIE) RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL BAKTI BANUA : JURNAL PENGABDIAN KEPADA MASYARAKAT Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)
Fithri Setya Marwati
Universitas Islam Batik Surakarta
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

Published : 11 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 11 Documents
Search

 1   2 
Determinasi Financial Distress Pada Industri Tekstil Dan Garmen Pasca Pandemi di Bursa Efek Indonesia Elvina Putri Maharani; Ratna Damayanti; Fithri Setya Marwati
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 8, No 2 (2025): September 2025
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v8i2.28490

Abstract

Tujuan Penelitian: Penelitian ini bertujuan untuk menganalisis pengaruh likuiditas, solvabilitas, dan profitabilitas terhadap financial distress pada perusahaan tekstil dan garmen yang terdaftar di Bursa Efek Indonesia periode 2020–2024.Metode Penelitian: Penelitian menggunakan pendekatan kuantitatif dengan data sekunder berupa laporan keuangan. Sampel penelitian terdiri dari 8 perusahaan dengan 40 observasi yang dipilih menggunakan teknik purposive sampling. Analisis data dilakukan menggunakan regresi linier berganda disertai uji asumsi klasik, uji F, uji t, dan koefisien determinasi.Originalitas/Novelty: Kebaruan penelitian ini terletak pada fokus kajian industri tekstil dan garmen pascapandemi Covid-19 dengan mengombinasikan rasio likuiditas, solvabilitas, dan profitabilitas dalam menjelaskan financial distress pada periode krisis dan pemulihan industri.Hasil Penelitian: Hasil penelitian menunjukkan bahwa likuiditas, solvabilitas, dan profitabilitas secara simultan berpengaruh terhadap financial distress. Secara parsial, solvabilitas berpengaruh signifikan terhadap financial distress, sedangkan likuiditas dan profitabilitas tidak berpengaruh signifikan.Implikasi: Penelitian ini menegaskan pentingnya pengelolaan struktur modal yang sehat untuk menekan risiko financial distress serta menjadi bahan pertimbangan bagi manajemen dan investor dalam pengambilan keputusan. Research Objective: This study aims to analyze the influence of liquidity, solvency, and profitability on financial distress in textile and garment companies listed on the Indonesia Stock Exchange for the 2020–2024 period.Research Method: The study employed a quantitative approach with secondary data in the form of financial reports. The sample consisted of eight companies with 40 observations selected using a purposive sampling technique. Data analysis was conducted using multiple linear regression, accompanied by classical assumption tests, F-tests, t-tests, and coefficients of determination.Originality/Novelty: The novelty of this study lies in its focus on the post-COVID-19 pandemic textile and garment industry, combining liquidity, solvency, and profitability ratios to explain financial distress during the crisis and recovery periods.Research Results: The results indicate that liquidity, solvency, and profitability simultaneously influence financial distress. Partially, solvency has a significant effect on financial distress, while liquidity and profitability have no significant effect.Implications: This study emphasizes the importance of managing a healthy capital structure to mitigate the risk of financial distress and serves as a consideration for management and investors in decision-making.
Co-Authors Bambang Mursito Burhanudin AY Della Nurningtyas Romadhona Devi Alfina Rahmawati Elvina Putri Maharani Eni Lestari Eny Kustiyah Ibnu Suryo Intan Lathifah Nurul Khoiriah Jisnu Hakiim Kuncarayakti Ratna Damayanti Rochmi Widayanti Sarsono Sarsono Silviana Fransiska Anggreini Sri Hartono Sudarwati Sudarwati Sylvia Anindita Oktaviana Vidya Dara Oktavia