Jurnal Akuntansi, Audit dan Aset (AAA)
Vol 4 No 1 (2021): JURNAL AKUNTANSI, AUDIT DAN ASET

Pengaruh Enterprise Risk Management dan Ukuran Perusahaan Terhadap Financial Distress

F., Fitriyani (Unknown)
W, Warno (Unknown)
Anwar, Khoirul (Unknown)

Article Info

Publish Date
29 Oct 2021

Abstract

This research aims to find out the influence of enterprise risk management and the size of thecompany on financial distress in manufacturing companies listed on the Indonesia Stock Exchange(IDX) in 2017-2019. The sample data selected as many as 114 manufacturing companies withselection methods based on nonprobability sampling. The tests used in this study include multiplelinear regression tests, T-tests, and F tests. Test results obtained from this study show that variableinterest rates, enterprise risk management, and company size partially have no effect on financialdistress in manufacturing companies. And simultaneously the variables of enterprise riskmanagement and the size of the company have no effect on financial distress in manufacturingcompanies listed on the Indonesia Stock Exchange (IDX) in 2017-2019.

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Journal Info
Jurnal Akuntansi, Audit dan Aset (AAA)
Website

Abbrev

maksi

Publisher

Universitas Cenderawasih

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Jurnal Akuntansi, Audit, dan Aset merupakan jurnal ilmiah yang diterbitkan oleh Universitas Cenderawasih, Program Studi Magister Akuntansi. Jurnal Akuntansi, Audit, dan Aset menyediakan forum interaktif sebagai penghubung antara dunia akademik dan praktik di bidang akuntansi, audit, dan asset. ...