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All Journal J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI
Eva Ahmad
Universitas Majalengka
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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PENGARUH LABA DAN ARUS KAS TERHADAP FINANCIAL DISTRESS: Studi Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman Yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2020 Eva Ahmad; Thiar Millati Hanifan
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 3 No 2 (2022): Edisi Agustus 2022
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jaksi.v3i2.2942

Abstract

Financial distress is a condition where the company cannot pay its obligations. Financial distress is a financial difficulty experienced by a company but has not yet gone bankrupt. Therefore, it is important for companies to identify financial distress conditions first as evaluation material and early warning. This study aims to examine the effect of earnings and cash flow on financial distress. The population in this study is the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018- 2020, totaling 26 companies. The sample in this study uses a purposive sampling technique where it has been determined that the food and beverage sub-sector manufacturing companies listed on the BEI that meet the criteria are 18 companies so that the number of samples used from 2018-2020 is 54 companies. The analytical tool used in this research is multiple linear regression analysis and the coefficient of determination. Starting with the classical assumption test, then a hypothesis test was carried out which was processed using the SPSS version 25 for Windows program. The results of this study indicate that profit and cash flow have an effect on financial distress either partially or simultaneously
Pengaruh Pertumbuhan Penjualan, Leverage Dan Ukuran Perusahaan Terhadap Profitabilitas: Studi Pada Perusahaan Sub Sektor Telekomunikasi yang Terdaftar pada BEI Periode 2016 - 2020 Eva Ahmad; Rega Verdika
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 4 No 1 (2023): EDISI FEBRUARI
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jaksi.v4i1.3734

Abstract

Profitability is one of the most important ratios for the company because profitability is a measure of the success of the company’s performance, which in achieving profitability bis closely related to sales, assets and capital. This research aims to determine the effect of sales growth, leverage and firm size on profitability in companies sub-sector of telecommunication listed on the Indonesia Stock Exchange for the 2016-2020 period. The sampling technique used is purposive sampling. Populations of 20 and the samples was 9 companies for 5 years, then the observation data of this research is 45. The data used in this research are secondary data obtained through the Stock Exchange Gallery. Data analysis in this reseach used multiple linear regression analysis whit SPSS 25. Based on the result of sales partial growth and leverage have a significant effect on profitability, and firm size not has a effect on profitability
Co-Authors Rega Verdika Thiar Millati Hanifan