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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Analisis Bisnis Ekonomi EQIEN - JURNAL EKONOMI DAN BISNIS Diklat Review : Jurnal manajemen pendidikan dan pelatihan Jurnal Ilmiah Manajemen Kesatuan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Soso-Q : Jurnal Manajemen Jurnal Akuntansi
Atarwaman, Rita J.D.
Pattimura University
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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Journal : Jurnal Ilmiah Manajemen Kesatuan

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Financial Distress Analysis in the Consumer Goods Industry Post Covid-19 Pandemic Loupatty, Linda Grace; Atarwaman, Rita J.D.; Usmany, Alfrin E. M.
Jurnal Ilmiah Manajemen Kesatuan Vol. 12 No. 5 (2024): JIMKES Edisi September 2024
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

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Abstract

This study aims to empirically test whether Net Working Capital to Total Assets, Retained Earnings to Total Assets, EBIT to Total Assets, and Book Value of Equity to Book Value of Total Debt have an effect on Financial Distress in companies in the Consumer Goods Industry sector listed on the Indonesia Stock Exchange after the Covid-19 pandemic using the Altman Z-Score method. The sample used consisted of 52 companies obtained through a saturated sampling technique (Census Technique). The data analysis method employed was the Modified Altman Z-Score III Model and Logistic Regression Test. The independent variables (X) in this study are net working capital to total assets, retained earnings to total assets, EBIT to total assets, and book value of equity to book value of total debt, while the dependent variable (Y) is financial distress. The data used in this study are secondary data, namely annual reports. The results of the study show that, partially, Net Working Capital to Total Assets, Retained Earnings to Total Assets, EBIT to Total Assets, and Book Value of Equity to Book Value of Total Debt do not have a significant effect on the occurrence of financial distress.
Co-Authors Angkotasan, Fadhil Fatih Fashalea CHRISTINA SOSOSUTIKSNO Jefry Gasperz Loupatty, Linda Grace Senda Yunita Leatemia Simanjuntak, Pranatalindo Usmany, Alfrin E. M.