Jurnal Manajerial Dan Kewirausahaan
Vol 4, No 2 (2022): Jurnal Manajerial dan Kewirausahaan

Pengaruh Arus Kas, Profitabilitas dan Solvabilitas terhadap Financial Distress

Venisa Venisa (Universitas Tarumanagara)
Indra Widjaja (Universitas Tarumanagara)



Article Info

Publish Date
08 Apr 2022

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh arus kas, profitabilitas dan solvabilitas terhadap financial distress. Subjek penelitian ini adalah perusahaan sub-sektor perdagangan eceran yang terdaftar di Bursa Efek Indonesia tahun 2016-2019. Penelitian ini menggunakan sampel data sebanyak 68 data dari 17 perusahaan dan pemilihan sampel menggunakan purposive sampling. Teknik analisis data menggunakan teknik analisis regresi logistik. Data diolah dengan menggunakan Eviews 11. Hasil penelitian menunjukkan bahwa arus kas tidak berpengaruh terhadap financial distress, profitabilitas berpengaruh negatif terhadap financial distress dan solvabilitas tidak berpengaruh terhadap financial distress. This study aims to determine the effect of cash flow, profitability and solvability to financial distress. The subjects used in this study are retail trade sub-sector companies listed on the indonesian stock exchange in 2016-2019. This study used 68 data samples from 17 companies and sample selection using purposive sampling. Data analysis techniques using logistic regression analysis techniques. Data is processed using EViews 11. The results of this study indicate that cash flow not affecting financial distress, profitability negatively affecting financial distress and leverage not affecting financial distress.

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Journal Info

Abbrev

JMDK

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Manajerial dan Kewirausahaan e-ISSN 2657-0025 is a collection of articles created by students of Management Study Program, Faculty of Economics and Business, Universitas Tarumanagara, as a requirement to achieve Bachelor of Economics degree. Jurnal Manajerial dan Kewirausahaan is published ...