Jurnal Akuntansi dan Bisnis Krisnadwipayana
Vol 9, No 2 (2022): Jurnal Akuntansi dan Bisnis Krisnadwipayana

PENGARUH ARUS KAS OPERASI, LEVERAGE , PROFITABILITAS DAN ENTERPRISE RISK MANAGEMENT (ERM) DISCLOSURE TERHADAP FINANCIAL DISTRESS PERUSAHAAN MANUFAKTUR SUB SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BEI TAHUN 2018-2020

Heni Yusnita, M.Ak. (Prodi Akuntansi Fakultas Ekonomi Universitas Krisnadwipayana)



Article Info

Publish Date
31 Jul 2022

Abstract

This research was conducted to determine the effect partially or simultaneously between operating cash flow, leverage , profitability and enterprise risk management on financial distress in manufacturing companies in the basic industry and chemical sector listed on the Indonesia Stock Exchange for the 2018-2020 periods. The data analysis technique used is quantitative research methods with descriptive and verification approaches. The type of data used is secondary data obtained from the Indonesia Stock Exchange (BEI). The method of determining the sample of this study using purposive sampling. The population in this study were 78 companies. Companies that meet the criteria to be sampled in this study are 19 companies.The results of the study partially show that operating cash flow and enterprise risk management disclosure have a significant effect on financial distress. Meanwhile, leverage and profitability do not have a significant effect on financial distress. While simultaneously operating cash flow, leverage , profitability and enterprise risk management disclosure have a significant effect on financial distress. 

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Journal Info

Abbrev

JABK

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi dan Bisnis diterbitkan sejak 1 Mei 2014 oleh Lembaga Pusat Penelitian dan Pengembangan Akuntansi (LP3A) bersama Lembaga Pusat Pengabdian Masyarakat (LP2M) Fakultas Ekonomi Universitas Krisnadwipayana Jakarta. Terbit tiga kali setahun pada bulan Januari, Mei, dan September. Jurnal ...