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Journal : Global Financial Accounting Journal

Pengaruh Current Ratio, Return On Asset, Debt To Asset terhadap Financial Distress Selama Masa Pandemi Silvia, Dewi; Yulistina, Yulistina
Global Financial Accounting Journal Vol. 6 No. 1 (2022)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v6i1.6528

Abstract

ABSTRACT Purpose - This study aims to analyze the influence of current ratio, return on assets, debt to asset ratio on financial distress during the pandemic in sub-sector companies listed on the IDX. Research Method - The sampling technique was purposive sampling based on these criteria, from a total population of 18 companies, 7 samples were obtained with an observation period of 6 years, 42 samples were obtained. Findings - The test results simultaneously show the effect of CR, ROA, DAR on financial distress in construction and building companies listed on the Indonesia Stock Exchange (IDX) in 2015-2020. Implication – The study provides information that can be used as a consideration for investors in making decision and presents a more complete analysis of financial ratios than previous studies.
Pengaruh Current Ratio, Return On Asset, Debt To Asset terhadap Financial Distress Selama Masa Pandemi Silvia, Dewi; Yulistina, Yulistina
Global Financial Accounting Journal Vol. 6 No. 1 (2022)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v6i1.6528

Abstract

ABSTRACT Purpose - This study aims to analyze the influence of current ratio, return on assets, debt to asset ratio on financial distress during the pandemic in sub-sector companies listed on the IDX. Research Method - The sampling technique was purposive sampling based on these criteria, from a total population of 18 companies, 7 samples were obtained with an observation period of 6 years, 42 samples were obtained. Findings - The test results simultaneously show the effect of CR, ROA, DAR on financial distress in construction and building companies listed on the Indonesia Stock Exchange (IDX) in 2015-2020. Implication – The study provides information that can be used as a consideration for investors in making decision and presents a more complete analysis of financial ratios than previous studies.
Co-Authors Abdul Hadi Al Aziz, Ahda Al-Aziz, Ahda Alfiana Alfiana Andi Surya, Andi Anwar, Amelia Apriliani, Rina Ari Suwondo Ariestantia, Bella Arnanda, Yulistiana Arsad, Arsad Asnuddin, Asnuddin Astuti, Aisyahtri Astutik, Wahyuni Sri Baehaqi Bedjo Santoso Kadri Bulu, Nofyanto Tanjung Catarina Cori Pradnya Paramita, Catarina Cori Pradnya CN, Yudhinanto Desmon, Desmon Dirman, Rezki Donny Dharmawan Dwi Nurahman, Dwi Haderiah Hadi, Saifullah Al Hasbullah Hasbullah Helmita, Helmita Herlambang, Dian Hiya, Nirmadarningsih Homsiyah, Homsiyah Husaini, Juwita Hutagalung, Annisa Maharani I Dewa Putu Nyeneng Ibrahim Ibrahim Ivanka, Annisa Maya Jayanto, Imam Judijanto, Loso Karina, Luthfia Ayu Kassaming, Kassaming Khotimah Rustam, Husnul Kumalasari, Nety Kuniasih, Evi Kusumawati, Theresia Dhian Lailatun Nafisa Masthuroh, Masthuroh Mega Metalia, Mega Megasari, Rita Muhammad Holil Muhammad Tahir Muhammad Zubair Mulyana Mulyana Ngurah Pandji Mertua Agung Durya Nur Salma, Nur Nurdin, Nasrayanti Oktaria, Eka Ttravilta Oktasulfya, A. Nun Ashty Putri, Nurohmayni Rahma Wahdiniwaty Ramadina, Putri Renandi, Renandi Rizaldy, Rizaldy Rizky, Adelia Sagita, Holdin Sakinah, Sri Sari, Meita Sekar Sari, Pipit Novalia Sari, Pipit Novila Sesario, Revi Silvia, Dewi Siti Aisyah Siti Khoirina Sri Wahyuni Israfatin Bobihu Suci Qardhawijayanti Sugeng Karyadi Sultan Amin Yasin Sunandar Sunandar Teguh Prakoso Undang Rosidin Utami, Werdy Utiarahman, Nurnaningsih WA, Armalia Reny WA, Shinta Merinda Yayat Sudrajat Yulitasari, Resy Mulya Zainab Zainab Zulkaidah, Utari