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All Journal Journal Research of Accounting
Putu Diah Pratiwi
Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar
Economics, Econometrics & Finance

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PREDIKSI FINANCIAL DISTRESS DARI PERSPEKTIF FINANCIAL INDICATORS DAN OWNERSHIP STRUCTURE Putu Diah Pratiwi; Luh Komang Merawati; Daniel Raditya Tandio
Journal Research of Accounting Vol. 4 No. 2 (2023): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jarac.v4i2.87

Abstract

The purpose of this study is to determine the relationship between financial indicators and ownership structure in predicting financial distress. Indicators of financial used in this study include sales growth, ROA-measured profitability, and DAR-measured leverage, while institutional and managerial ownership are shown by the ownership structure. The population are manufacturing companies listed on the Indonesia Stock Exchange in 2019-2021 with 78 sample obtained using purposive. This study used logistic regression as a data analysis tool. The results shown that ROA has a negative effect on financial distress prediction. Sales growth has a positive effect on financial distress prediction. Whille leverage, managerial and institutional ownership did not affect on financial distress prediction in manufacturing companies.
Co-Authors Daniel Raditya Tandio Luh Komang Merawati