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All Journal Journal of Economic, Bussines and Accounting (COSTING) Indonesian Journal Accounting (IJAcc)
Kartolo Hutabarat
Universitas Prima Indonesia
Economics, Econometrics & Finance

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Pengaruh Sales Growth,Laba Bersih,Likuiditas Dan Leverage Terhadap Finansial Distress (Studi Perusahaan Sektor Manufaktur Yang Terdaftar Di BEI Tahun 2018 – 2021 ) Phantohan Phantohan; Kartolo Hutabarat; Metania Cendana
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.v7i1.6328

Abstract

This study intends to identify and analyze the impact of Sales Growth, Net Profit, Liquidity and Leverage on Financial Distress (a study of manufacturing sector companies on the IDX for the 2018-2021 period). The research approach uses a quantitative approach. The total population in the study was 193 manufacturing companies found on the IDX for the 2018-2021 period. The sample collection method was purposive sampling, companies that met the criteria for being sampled in this study totaled 14 companies. The results showed Sales growth, Net profit, Liquidity, and Leverage has a simultaneous and significant effect on Financial Distress (studies on manufacturing sector companies found on the IDX for the 2018-2021 period). The simultaneous test results state that Sales Growth partially has a significant effect on Financial Distress (studies on manufacturing sector companies listed on the IDX in 2018-2021). Simultaneous test results state that net profit partially has a significant effect on the occurrence of Financial Distress (studies in manufacturing sector companies listed on the IDX in 2018-2021). The simultaneous test results state that Liquidity partially has no significant effect on the occurrence of Financial Distress (studies of manufacturing sector companies listed on the IDX in 2018-2021). The simultaneous test results state that partial leverage has no significant effect on the occurrence of financial distress (a study of manufacturing sector companies listed on the IDX in 2018-2021. Keywords: Sales Growth, Net Profit, Liquidity, Leverage, Financial Distress
Analisis Rasio Profitabilitas Untuk Mengukur Kinerja Keuangan Perusahaan Sebelum Dan Selama Pandemi Covid-19 Pada PT Vienwi Karya Teknologi Dian Fauziah; Mardiana Mardiana; Kartolo Hutabarat
IJAcc Vol 4 No 2 (2023): Indonesian Journal Accounting (IJAcc)
Publisher : UNIVERSITAS RAHARJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33050/ijacc.v4i2.2938

Abstract

This study aims to determine the profitability ratios to assess financial performance before and during the Covid-19 pandemic at PT Vienwi Karya Teknologi. The type of research used in this research is descriptive quantitative. This research was conducted to determine the analysis of profitability ratios as a tool to measure the financial performance of PT Vienwi Karya Teknologi in the last three years of the financial report period. The profitability ratios used are Net Profit Margin (NPM), Return On Equity (ROE) and Return On Assets (ROA). The research results show that the existence of the Covid-19 pandemic shows that the financial performance of the company PT Vienwi Karya Teknologi is not good in terms of ROA, ROE and NPM. Even though it has increased in 2021, the value achieved by this profitability ratio is still below the industry standard average.
Co-Authors Dian Fauziah Mardiana Mardiana Metania Cendana Phantohan Phantohan