Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Vol. 4 No. 1 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan

Financial Distress pada Usaha Kecil dan Menengah di Indonesia

Adinda, Yuniar (Unknown)
F. T, Kristanti (Unknown)



Article Info

Publish Date
11 Jul 2021

Abstract

Financial distress became a dependent variable used in this study, with the aim ofknowing how the influence on current ratio, work capital to total assets (WCTA),company size, sales growth, managerial ownership, and institutional in small andmedium enterprises listed on IDX (Indonesia Stock Exchange). The populationselected for this study was 39 small and medium-sized companies in 2015-2019, witha sample of 9 companies selected. The data analysis model applied in this study islogistic regression analysis. The results of this study showed that current ratio, firmsize, sales growth, managerial ownership, and institutional ownership have nosignificant influence on financial distress. As for the ratio of work capital to totalassets has a significant influence on financial distress

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Journal Info

Abbrev

fairvalue

Publisher

Subject

Economics, Econometrics & Finance

Description

The Aim of this Fair Value : jurnal Ilmiah Akuntansi dan Keuangan is the media for scientific studies resulting from research, thoughts and critical-analysis studies on accounting, financial, Cooperative and SMEs issues in Indonesia and southeast asia especially and also in the world. The intended ...