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Journal : Jurnal Akuntansi Multiparadigma

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APAKAH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN MENURUNKAN KESULITAN KEUANGAN PERUSAHAAN? Erwan, Erwan; Martusa, Riki; Meythi, Meythi
Jurnal Akuntansi Multiparadigma Vol 14, No 2 (2023): Jurnal Akuntansi Multiparadigma (Agustus 2023 - Desember 2023)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2023.14.2.29

Abstract

Abstrak – Apakah Profitabilitas, Leverage, dan Ukuran Perusahaan Menurunkan Kesulitan Keuangan Perusahaan?Tujuan Utama - Penelitian ini bertujuan menginvestigasi pengaruh profitabilitas, leverage, dan ukuran perusahaan terhadap kesulitan keuangan sebelum dan saat pandemi Covid-19.Metode – Penelitian ini menggunakan metode regresi linear berganda. Sampel penelitian ini adalah perusahaan sektor minyak dan gas yang terdaftar di BEI periode 2018-2021.Temuan Utama – Penelitian ini menemukan bahwa sebelum Covid-19, profitabilitas dan leverage memiliki pengaruh terhadap kesulitan keuangan. Namun, selama masa pandemi Covid-19, hanya leverage yang berpengaruh terhadap kesulitan keuangan. Selanjutnya, pengaruh ukuran perusahaan terhadap tingkat kesulitan keuangan tidak terdukung.Implikasi Teori dan Kebijakan – Hasil penelitian ini memperkuat teori keagenan dalam kesulitan keuangan perusahaan. Pada aspek praktik, penelitian ini merekomendasikan lembaga keuangan untuk memprioritaskan pendanaan pada perusahaan di sektor minyak dan gasKebaruan Penelitian - Kebaruan dari penelitian ini terletak pada pengujian yang komprehensif terhadap dampak profitabilitas, leverage, dan ukuran perusahaan terhadap kesulitan keuangan sebelum dan selama masa pandemi Covid-19. Abstract – Do Profitability, Leverage, and Company Size Reduce Company Financial Difficulties?Main Purpose - This research investigates the influence of profitability, leverage, and company size on financial difficulties before and during the Covid-19 pandemic.Method – This research uses the multiple linear regression method. The sample is oil and gas sector companies listed on the IDX for 2018-2021.Main Findings – This research found that before Covid-19, profitability and leverage had an influence on financial distress. However, during the Covid-19 pandemic, only leverage had an effect. Furthermore, the influence of company size on financial difficulty is not supported.Theory and Practical Implications - The results of this research strengthen agency theory in corporate financial difficulties. In the practical aspect, this research recommends that financial institutions prioritize funding for companies in the oil and gas sector.Novelty - The novelty of this research lies in its comprehensive examination of the impact of profitability, leverage, and company size on financial difficulties before and during the Covid-19 pandemic.
Co-Authors Achyani Achyani, Achyani Albar, Ferdy Aliansyah, Bayu Rimba Anang Lastriyanto Anshari, Gusti Zakaria Antonio, Marcho Aprisansoni, Amar Azhary Noersidiq B, Amdahurifky Bambang Setiawan Budi Indarsih, Budi D. Saputra, D. Debbianita Dedi Sumanto Dwi Kusuma Purnamasari, Dwi Kusuma Dwiria Wahyuni Fahrullah Fahrullah Febria, Thomas Firman Jaya Firzatullah, Raden Muhamad Gusmarni, Gusmarni Gusti Hardiansyah Hasbihan, M. Nu'aim Heikal, Jerry Herlambang, Dany Alfian Hidayah, Hidayatul I Ketut Gede Wiryawan I.K.G. Wiryawan Ida Ayu Putu Sri Widnyani Ineke Nursih Widyantari, Ineke Nursih Irfana Diah Faryuni Islam, L. Azan Januarti, Sri Jati Batoro K. G. Wiryawan Klana, J. Klana, Jaya Lamerkabel, J. S. A. Lidya Agustina M. Hidayat Ediz M. Zahari Masauna, Esther D Maslami, V. Maslami, Vera Masyithoh, Dewi Meythi, Meythi Mochammad Yunus, Mochammad Muhsinin, ‪Muhammad Muhsinin, Muhammad Mujahid Mujahid, Mujahid Noor Sulistiyono Nur Budiman, Saiful Osrita Hapsara Pratama, Borneo Satria Prayogo, Enny Purnamasari, ‪Dwi Kusuma Rama Dhini Permasari Johar Ramadhan, I.P. Ramadhona, Suci Riandry, Dimas Dwika Rica Rica, Rica Riki Martusa Rohima, BQ. Nahya Rosyadi, Muhammad Amri Salsabila, Anisa Aulia Salsabila, G. Sariati Sariati, Sariati Sembiring, Loko Jeremia Sitio, Dea Yolanda Putri Solfianti, Maidia Sri Lestanti St. Rukaiyah Sukarne, Sukarne Sumiati Sumiati Syamsuhaidi, Syamsuhaidi Th. Candra Wasis Agung Sutignya Untari Untari Ustadi Ustadi Utuwaly, Imas D Vebera Maslami Wibowo, Sasongko Aji Wiryawan, ‪I Komang Gede Wiryawan, I Ketut Gede Wiryawan, I.K.G. Yusrial Yusrial Zulfadli Zulfadli