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All Journal AKUNTANSI DEWANTARA Journal of Economic, Bussines and Accounting (COSTING)
Stephana Dyah Ayu
Universitas Katolik Soegijapranata
Economics, Econometrics & Finance

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KONDISI FINANCIAL DISTRESS PADA EMITEN YANG TERGOLONG DALAM NOTASI KHUSUS BURSA EFEK INDONESIA Patrecia Netina Putri Agusta; Stephana Dyah Ayu
AKUNTANSI DEWANTARA Vol 7 No 1 (2023): AKUNTANSI DEWANTARA VOL. 7 NO. 1 APRIL 2023
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ad.v7i1.13716

Abstract

This study aims to describe financial distress and how the ratio of each variable in the Altman Z-Score represents financial distress. This research method is descriptive quantitative, the population of this study is a company that belongs to the special notation of the Indonesian stock exchange for the November 2022 period of 145 issuers, the sampling method uses purposive sampling and 13 issuers are obtained each year. The results of the study show that the majority of issuers from 2019 to 2021 experience financial distress.
Pengaruh Arus Kas Bebas, Ukuran Perusahaan, Profitabilitas, Dan Likuiditas Terhadap Kebijakan Hutang Di Perusahaan Manufaktur Yang Telah Terdaftar Di IDX Periode 2017-2021 Herluin Regisa Ascend; Stephana Dyah Ayu
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i1.6055

Abstract

This study aims to determine the effect of net cash flow, company size, profitability, and liquidity on debt policy. The population in this study are manufacturing companies listed from 2017 to 2021, totaling 142 companies. The sampling method used in this study is purposive sampling so that a research sample of 27 companies is produced each year. The research method used in this research is multiple linear regression analysis. The results showed that free cash flow and firm size had a significant positive effect, profitability had no significant negative effect, and liquidity had a significant negative effect on debt policy. For further research, it is hoped that it can expand the subject of research, not only to manufacturing companies, but also to companies such as the service industry, property industry and the financial industry, so that the population taken is more representative and the research results can be generalized to all types of industries. Management and company owners must properly consider the variables that influence them, so that the company does not experience large financial risks. Keyword: Free Cash Flow, Size, Profitability, Liquidity, Debt Policy
Co-Authors Herluin Regisa Ascend Patrecia Netina Putri Agusta