Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen
Alya Quinia Yasmine
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Analisis Faktor Determinan Financial Distress (Studi Empiris Pada Perusahaan Go Public di Indonesia) Alya Quinia Yasmine; Liza Alvia
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 2 No. 3 (2023): Juli : Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v2i3.1124

Abstract

This study aims to determine the effect of return on assets (ROA) and CSR disclosure on financial distress in trading sector companies registered on the Indonesian Stock Exchange during 2020-2021. The research method uses quantitative methods. The population in this study are trading sector companies listed on the Indonesian Stock Exchange. Based on the sample selection criteria, a sample of 82 companies was obtained. The data analysis technique used is descriptive statistical analysis, testing the entire model, coefficient of determination, model feasibility test, simultaneous model significance test, and partial model significance test. The results of the study show that ROA have an effect on financial distress. Meanwhile, CSR disclosures proxied by managerial ownership and the proportion of independent commissioners have no effect on financial distress. The coefficient of determination of 58,6 percent indicates the ability of ROA and CSR disclosure to explain changes in financial distress of 58,6 percent, while the remaining 41,4 percent is explained by other factors.
Co-Authors Liza Alvia