JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI
Vol 7 No 1 (2019): Jurnal Akuntansi dan Manajemen Mutiara Madani

Manfaat Pengaruh Penggunaan Laba Dan Arus Kas Untuk Memprediksi Financial Distress

Bagas Hanindyo S (Universitas Negeri Surakarta)
Arum Kusumaningdyah (Universitas Negeri Surakarta)



Article Info

Publish Date
12 Jul 2019

Abstract

The purpose of the research is to find out empirically about the influence of earnings before tax and cash flows from operating activities of companies on the conditions of financial distress in manufacturing companies listed on the Indonesia Stock Exchange 2013-2016. The measurement of financial distress in this study is proxied to be two, namely earning before tax and cash flow from operating activities. The sample in this study is 144 of the 560 manufacturing company data listed on the Indonesia Stock Exchange 2013-2016. The data used in this study are secondary data derived from annual reports and sustainability reports of company. The results of this study indicate that earnings before tax have a positive and significant effect on detecting corporate financial distress While the cash flow from operating activities has a significant negative effect to detect financial distress conditions

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Journal Info

Abbrev

ojsmadani

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Mutiara Madani merupakan jurnal yang diterbitkan oleh Sekolah Tinggi Ilmu Ekonomi Nganjuk. Jurnal ini terbit dua kali dalam setahun yaitu bulan Juli dan Desember. Jurnal ini memfokuskan pada publikasi hasil penelitian dan artikel ilmiah tentang ilmu Akuntansi dan Manajemen baik kuantitatif ...