p-Index From 2020 - 2025
13.467
P-Index
This Author published in this journals
All Journal JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Jurnal Kreatif Tadulako Online Jurnal Keuangan dan Perbankan Jurnal Ilmiah Teknik Elektro Komputer dan Informatika (JITEKI) Dinamika Pendidikan Al-'Adalah Teknosains: Media Informasi Sains dan Teknologi JAM : Jurnal Aplikasi Manajemen BioWallacea Journal of Biological Research Konversi Economic Education Analysis Journal Educational Management The Journal of Educational Development Journal of Economic Education Jurnal Maneksi (Management Ekonomi Dan Akuntansi) AKUNTANSI DEWANTARA LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Jurnal Pertanian Agros Sebatik Jurnal Sisfokom (Sistem Informasi dan Komputer) JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) GEMA EKONOMI Musawa: Journal For Gender Studies Jurnal Bimbingan Konseling Jurnal Pendidikan Teknologi Pertanian Bilancia : Jurnal Ilmiah Akuntansi SCAFFOLDING: Jurnal Pendidikan Islam dan Multikulturalisme Jurnal Ilmiah Biologi Eksperimen dan Keanekaragaman Hayati (J-BEKH) Jurnal Sosial Humaniora Sigli Jurnal Ilmiah Manajemen Kesatuan Insan Cita Jurnal Pengabdian Kepada Masyarakat JSMARTech : Journal of Smart Bioprospecting and Technology SELODANG MAYANG International Journal of Environmental, Sustainability, and Social Science Devotion: Journal of Research and Community Service Agrimansion: Agribusiness Management & Extension International Journal of Economy, Education and Entrepreneurship (IJE3) ABDI EQUATOR Akuntansi dan Teknologi Informasi Business and Accounting Education Journal Ekonomi dan Bisnis Journal of Technology and Informatics (JoTI) Loghat Arabi: Jurnal Bahasa Arab & Pendidikan Bahasa Arab Indonesian Journal of Devotion and Empowerment (IJDE) Journal of Education Research Civil Officium: Journal of Empirical Studies on Social Science Educenter: Jurnal Ilmiah Pendidikan Journal of Informatics and Communication Technology (JICT) J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Jurnal Akuntansi dan Keuangan Seminar Nasional Pengabdian Kepada Masyarakat Jurnal Kajian Bimbingan dan Konseling Jurnal Ekonomi Utama (Juria) Journal of Innovation in Management, Accounting and Business KEYNESIA : INTERNATIONAL JOURNAL OF ECONOMY AND BUSINESS Jurnal Indonesia Sosial Sains Journal of Accounting Research, Organization and Economics (JAROE) The Journal of Society Medicine (JSOCMED) Transforma: Jurnal Manajemen Tasyri' Kohesi: Jurnal Sains dan Teknologi Kompartemen: Kumpulan Orientasi Pasar Konsumen Leader: Jurnal Manajemen Pendidikan Islam MARAS : Jurnal Penelitian Multidisplin Jurnal Al-Ilmi Spectrum: Multidisciplinary Journal Anthronomics: Jurnal Manajemen Sumber Daya Manusia Marketica: Jurnal Ilmiah Pemasaran Finavest: Jurnal Ilmiah Ilmu Keuangan COSMOS Al-Qalam: Jurnal Kajian Islam Dan Pendidikan EDUCENTER JURNAL PENDIDIKAN Majalah Pengabdian Indonesia Journal of Informatics and Communication Technology (JICT) PANDALUNGAN : Jurnal Pengabdian kepada Masyarakat Mosaic: Jurnal Pengabdian Kepada Masyarakat International Journal of Education, Vocational and Social Science Proceeding Of International Conference On Education, Society And Humanity Jurnal Ilmiah Manajemen Profetik
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Bilancia : Jurnal Ilmiah Akuntansi

PENGARUH LIKUIDITAS, LEVERAGE, DAN SALES GROWTH TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN OTOMOTIF Bun, Thalia Felinchia Manisha; Rafa, Wukuf Dilvan; Muhsin, Muhsin
Bilancia : Jurnal Ilmiah Akuntansi Vol 8 No 3 (2024): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v8i3.4406

Abstract

This research aims to test and analyze the independent variables: liquidity, leverage, and sales growth on the dependent variable: financial distress. The study uses the population of companies operating in the automotive sector on the Indonesia Stock Exchange, with a observation period of 4 years from 2020 to 2023. Purposive sampling technique was used to determine the sample, resulting in 11 companies with 44 sample data. The researcher employed a quantitative secondary research method. Data processing was assisted by the EViews 12 program. To obtain results, several steps were taken including descriptive statistical analysis, Chow test, Hausman test, and Lagrange multiplier test before obtaining the applicable model. Three models were identified: common effect, fixed effect, and random effect. Regression analysis was then conducted on panel data to generate t-tests (hypotheses), coefficient of determination analysis, and F-tests (simultaneity). The research findings indicate that liquidity has a positive and significant effect on financial distress. Leverage has a negative and significant effect on financial distress. Financial distress is not influenced by sales growth. Financial distress is significantly affected by liquidity, leverage, and sales growth collectively. Keywords: Financial distress, Liquidity, Leverage, Sales growth. Penelitian ini bertujuan untuk melakukan pengujian dan penganalisisan terkait variabel independen: likuiditas, leverage, dan sales growth pada variabel dependen: financial distress. Penelitian menggunakan populasi jumlah perusahaan yang bergerak di sektor otomotif pada Bursa Efek Indonesia, dan periode pengamatan selama 4 tahun yaitu rentang tahun 2020 hingga tahun 2023. Untuk penentuan sampel digunakanlah teknik purposive sampling dan memperoleh 11 perusahaan dengan 44 data sampel. Peneliti menggunakan jenis perhitungan kuantitatif. berjenis sekunder. Pengolahan data dibantu dengan program eviews 12. Untuk memperoleh hasil ada tahapan yang harus dilakukan untuk menguji: penganalisisan deskriptif statistik, sebelum memperoleh model yang akan terpakai hingga uji-uji selanjutnya perlu dilakukan uji chow, uji hausman, dan uji lagrange multiplier. Selanjutnya akan didapati model yang nantinya akan menjadi acuan penelitian. Model tersebut terbagi tiga yaitu: common effect, fixed effect, dan random effect. Setelah mendapatkan panduan model acuan berikutnya dilakukan penganalisisan regresi pada data panel yang nantinya akan menghasilkan uji-t (hipotesis), analisis koefisien determinasi, dan uji-f (simultan). Temuan penelitian menunjukkan bahwa ada pengaruhnya likuiditas pada financial distress secara positif dan signifikan. Terdapat pengaruh leverage yang negatif serta signifikan pada financial distress. financial distress tidak terpengaruh oleh sales growth. Financial distress dianggap signifikansi terpengaruh likuiditas, leverage, dan sales growth secara bersamaan. Kata Kunci: Financial distress, Likuiditas, Leverage, Sales growth.
Co-Authors - FACHRURROZIE - Kardoyo ., Rusliyawati Aceng Hidayat Achmad Slamet Adi Parman Rudia, La Ode Aditama, Kevin Muhammad Tegar Ady Rukma Afianingsih, Lia Afrilian, Riyaldi Rizki Agung Prabowo Agus Wahyudin Ahmad Marzuki Ahmad Nurkhin Ahmad Saeroji Ahmad, Sitti Wirdhana Alamsyah, M Farizal Alfa Faridh Suni Aminuddin, Amin Amirullah -, Amirullah Amran, Arman Anastasia, Vivian Andari, An An Andi Sukainah Andi Warisno Anggara, Aditya Anggraeni, Mitha Heriyanti Anita Anita Ansori, Afif Anwar, Moh. Khoerul Anwar, Muhammad Faishol Apriliani, Reski Ardiansyah, Ade Arifa, Shinta Nur Ary Fidayatul Ikhsani, Ary Fidayatul Aryanti, Yunita Dwi Awalya Awalya, Awalya Ayu Puspitasari, Ayu Azlia Latae Badiana, Badiana Badrut Tamam Bahari, Mustajab Baiq Santi Rengganis Budiyono, Bambang Bun, Thalia Felinchia Manisha Cahyanti, Irni Sri Cahyati, Rosi Annisa Damayanti, Griselda Desyana, Gita Dewi, Ana Solekhati Diah, Muhammad Diani Ayu Pratiwi Djuanda Djuanda, Djuanda Djunita Permata Indah Drajat, Siti Rafiah Dwi Yuwono Puji Sugiharto, Dwi Yuwono Puji DYP Sugiharto, DYP Efendi, Maulana Noor Eka Daryanto, Eka Eka Intan Kumala Putri Elga Yulidisti Elok Heniwati Erlan Darmawan Fadhila, Hanum Istiqomah Azhar Fadia, Fadia Fadjrin, Martha Amelia Fahira, Tika Fahrur Rozi Fajaruddin, Fajaruddin Fakhruddin Fakhruddin Fauzi Yusuf, Fauzi Fauzi, Andi Akhmad Fauzi, Muhamad Kurniawan Febrianti, Nadia Fitri Wahyuni Gani, Azhari Gymnastiar, Danar Hakimah, Sayyidah HALIM, Ardinny Berlian Hambali, Abdullah Hamidah . Hamsyuni, M Hamzani, Umiaty Handi Brata Hariani, Evi Haris, Ramli Harpidalinda, Sopia Harsono Harsono Haryono Haryono Hasan Mukhibad Hasma Hasma Hasni Rahmawati, Hasni Hayati, Fitria Helmi, Syarif M. Heniawati, Elok Herdiana, Herdiana Hermawan, Yudi Herningsih, Herningsih Hesti Wijayanti Hidayah, Ari Fatihatul Hobar, Abdul Idzni, Nurul Ikhsan , Syarbini Ikhsan, Syarbini Imam Mawardi Imron Imron, Imron Indrawati1, Indrawati Inest Ruth Marsaulina Siregar Inge, Ihgnasia Inggar Linggarweni, Baiq Irawan, Ikbal Irsan Irsan Irsyam, Irsyam Ismiyati Ismiyati J Juniar, Dera Vila Jamaluddin Jamaluddin Jamri, Jamri Jarot Tri Bowo Santoso Joko Sutarto Juanda Astarani Judrah, Muh. Judrah Julianti Julianti, Julianti Kaimuddin Kaimuddin, Kaimuddin Kamil, Muhammad Firdaus Karpriana, Angga Permadi Karya, Adi Ketut Karno, Ketut Karno Khairil Anwar Khoironi, Riadina Khristina Yunita Kusumantoro Kusumantoro, Kusumantoro L, Eva Dwi Lam, Do Mai M, Nurlailah M. Irfani Hendri Ma’shumah, Fitriatul Maghfirah, Desi Maharani, Deswinta Maidah, Anik Nur Mariana Mariana Marwati - Muadin, Akhmad Mubarok, Sasongko Irham Muchammad Eka Mahmud, Muchammad Eka Muhammad Arsyad Muhammad Saleh Muhammad Yusuf Muhtolib, Muhtolib Mulyana Saputri, Rahayu Mustika, Ira Grania Nadia, Dayang Nawawi, Sultan Neni Mersita, Neni Nilla Rachmaningrum Nirmawati, Nirmawati Novanty, Ine Noviani, Elisabet Dwi Novita Anggrahini, Dhela Novita, Dwi Nulhakim, Ihsan Nuqta, Husnul Khatimah Nur Arfa Yanti Nur Jannah Nurafiah, Nurafiah Nuralisa, Alis Nurfadillah Nurfadillah Nurhasanah, Ikeu Nuriman Nuriman, Nuriman NURLAELA NURLAELA Nurlailah Mappanganro Nurlaili, Afina Lina Nurmawati Nurmawati Nurul Huda Nurwahid, Fadla Nurwijayanti Nuur, Khaerun Nisa Onisimus Amtu Padlan, Muhammad pamungkas, damar purba Permana, Dian Fithra Pratama, Diandra Ayu Pratama, Nanda Saputra Pratiwi, Rhomadani Sinta Pusaka, Semerdanta Putri, Azelia Hidayati Rafa, Wukuf Dilvan Rafles Ginting Rahardi, Wira Rahmayani, Alfia Ramadanti, Indah Rasban, Sadali Rosadi, Narita Amni Rosmala Dewi Rosnelli, Rosnelli Rudi Kurniawan Rudy Kurniawan Ruffiah, Ruffiah Rusdarti - Rynandi, Oscar S Martono Sahabudin Sahabudin, Sahabudin Saharani, Aulia Saharuddin Barasandji Saharuddin Barsandji Sahruddin Barasandji Santoso, Larisa Elga Amalia Santoso, Rizal Budi Saputri, Eka Dewi Sari Rusmita Sari, Apriani Kartika SATRIYAS ILYAS Selamat Triono, Selamat Sergius Lay Sibagariang, Susy Alestriani Sihite, Perdana Liansyah Siti Jamilah Sonia Sonia, Sonia Sopacua, Fanry Julius Sopacua, Fanry Julius Sri Ambardini Sri Suryanta Sri Syabanita Elida Sucihatiningsih Dian Wisika Prajanti Sudadi Sudadi Sugeng, Santoso Sulistyawan, Vera Noviana Sumiadji - Suryantini Suryantini Sutiawati, Siti Sutijah, Sutijah Syah, Muhamad Azwar Syariffuddin Syariffuddin T Teviana Tengku Riza Zarzani N Triana, Dinda Umar Umar Umyana, Ayu Uswatun Hasanah Vinorita, Devi Vitriyan Espa Wafa, Fadhila Dhiyaul Wahyuningsih Wahyuningsih Wandi, Wandi Warni, Anggita Warni, Anggitia Warul Walidin Wati, Ayu Karunia Weni, Weni Widiyanto Widiyanto Wijayanti, Dewanti Citra Wulan Sari, Tirta Indah Yantiana, Nella YANTO YANTO Yayuk Sri Rahayu Yessika Nurmasari, Yessika Yuda Prawira Kusuma, Yuda Prawira Zakiyah, Andi Zamroni Zamroni Zayani, Nur Ainun Zuhri, Syaifuddin Zulekha, Siti Zulfiana, Ida