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Widiyanto, Aditya
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Economics, Econometrics & Finance Social Sciences

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PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN SUB SEKTOR BARANG KIMIA DASAR DAN SUB SEKTOR BARANG KIMIA KHUSUS Widiyanto, Aditya; Gumala Sari, Egi
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 3 No 1 (2024): Edisi Februari 2024
Publisher : Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jaatb.v3i1.347

Abstract

Purpose: This study aims to determine the effect of Profitability and Leverage on Financial Distress. Design/methodology/approach: This research uses quantitative data, the sample in this study is sub-sector basic chemical materials and sub-sector specialty chemical materials companies which are listed on the Indonesia Stock Exchange in the period 2018 – 2022 as many as 11 companies. The analysis technique used to test the hypothesis is multiple regression analysis using Eviews 9 software. Findings: The results of this study indicate that the Profitability variable has a negative and statistically insignificant effect on Financial Distress, Leverage variable has a negative and statistically significant effect on Financial Distress.  Originality/value: This study discusses Financial Distress and other factors such as Profitability and Leverage which focus on sub-sector basic chemical materials and sub-sector special chemical materials companies. This study uses the Altman Z-score Modification model as a measurement of Financial Distress.
Co-Authors Egi Gumala Sari