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All Journal Jurnal Ilmiah Bahasa dan Sastra Bandung Conference Series: Accountancy
Silvia Azizah
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Economics, Econometrics & Finance Languange, Linguistic, Communication & Media

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Pengaruh Arus Kas dan Ukuran Perusahaan terhadap Financial Distress pada Perusahaan Infrastruktur Sub Sektor Konstruksi Bangunan di BEI Periode 2019-2022 Silvia Azizah; Helliana
Bandung Conference Series: Accountancy Vol. 4 No. 2 (2024): Bandung Conference Series: Accountancy
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcsa.v4i2.13325

Abstract

Abstract. Infrastructure companies in the building construction sub-sector listed on the Indonesia Stock Exchange for the period 2019 - 2022 are experiencing financial distress. The cause of this condition is a decrease in cash and cash equivalents and an increase in the company's debt. This research aims to test the influence of cash flow and company size on financial distress. The method in this research uses a verification method with a quantitative approach, which includes descriptive statistics, panel data regression, classical assumption tests, multiple linear regression analysis, determination coefficients, t tests and f tests. The data in the study used secondary data obtained from the annual financial reports of building construction companies for the period 2019-2022. Purposive sampling technique was used in selecting research samples, resulting in 13 company samples with a total of 52 observations. The results of the research show that cash flow has a negative influence on financial distress, meaning that the greater the cash flow ratio of a company, the lower the possibility of a company facing financial distress. In addition, company size also has a negative influence on financial distress, meaning that the larger the company size, the less likely the company is to face financial distress. Abstrak. Perusahaan infrastruktur sub sektor konstruksi bangunan yang terdaftar pada Bursa Efek Indonesia untuk periode 2019 - 2022 mengalami financial distress. Penyebab kondisi tersebut yaitu adanya penurunan setara kas dan kas serta meningkatnya hutang perusahaan. Penelitian ini mempunyai tujuan dalam menguji pengaruh arus kas dan ukuran perusahaan terhadap financial distress. Metode pada penelitian ini menggunakan metode verifikatif dengan pendekatan kuantitatif, yang melibatkan statistik deskriptif,regresi data panel,uji asumsi klasik, analisis regresi linear berganda, koefisien determinasi, uji t serta uji f. Data pada penelitian menggunakan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan konstruksi bangunan untuk periode 2019-2022. Teknik purposive sampling digunakan dalam memilih sampel penelitian, menghasilkan 13 sampel perusahaan dengan total 52 observasi. Hasil penelitian memperlihatkan arus kas mempunyai pengaruh dengan arah negatif terhadap financial distress, artinya semakin besar rasio arus kas sebuah perusahaan, maka semakin rendah kemungkinan suatu perusahaan menghadapi financial distress. Selain itu, ukuran perusahaan juga memiliki pengaruh dengan arah negatif terhadap financial distress, artinya semakin besar ukuran perusahaan, maka semakin kecil kemungkinan perusahaan menghadapi financial distress.
NILAI BUDAYA DALAM CERITA RAKYAT LAMPUNG MANTRA TELUK SEMAKA Sindi Silfiyani; Silvia Azizah
JIBS : JURNAL ILMIAH BAHASA DAN SASTRA Vol. 12 No. 2 (2025): JIBS (Jurnal Ilmiah Bahasa dan Sastra)
Publisher : Fakultas Bahasa dan Sastra Universitas PGRI Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jibs.v12i2.13088

Abstract

This research aims to examine the moral values in the Lampung folklore "Mantra Teluk Semaka" from the book "Two Stories from Tanggamus in the Past" published by the Lampung Provincial Language Office. The method used is descriptive qualitative with content analysis, following the stages of reading, identifying, classifying, describing, and drawing conclusions from the data based on Djamaris' (1993) cultural value guidelines. The research findings revealed approximately 85 quotes reflecting five aspects of cultural values: human relationship with God (no direct quotes found), human relationship with nature (most dominant, affirming nature as a source of material and spiritual sustenance), human relationship with society (deliberation, mutual cooperation, obedience, justice), human relationship with fellow humans (friendliness, compassion, loyalty, wisdom, harmony, giving advice, sincerity), and human relationship with oneself (seeking knowledge, hard work, responsibility, perseverance, resourcefulness, maintaining self-esteem). This finding indicates that the Semaka Bay Mantra has a significant educational function as a means of character education, strengthening environmental awareness, and reinforcing local cultural identity amidst the challenges of globalization.
Co-Authors Helliana Sindi Silfiyani