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All Journal Jurnal Paradigma Akuntansi
Gunawan, James Tirta
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Economics, Econometrics & Finance Social Sciences

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Faktor-Faktor Yang Mempengaruhi Financial Distress pada Perusahaan Non Keuangan Gunawan, James Tirta; Nariman, Augustpaosa
Jurnal Paradigma Akuntansi Vol. 6 No. 4 (2024): Oktober 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i4.32369

Abstract

The purpose of this study is to obtain empirical evidence about the effects of sales growth, operating capacity, and cash flow on financial distress. The sample in this study was selected using purposive sampling method amounted to 31 non finance companies listed on the Indonesia Stock Exchange (IDX) within 2018-2020 that match the criteria. The data processing technique using logistic regression analysis assisted by the EViews 12 program. The results of this study indicate that sales growth has no effect on financial distress, while operating capacity has a negative and significant effect on financial distress, and cash flow has no effect on financial distress.
Co-Authors Augustpaosa Nariman Augustpaosa Nariman