Jurnal Manajemen Bisnis dan Kewirausahaan
Vol 6 No 6 (2022): Jurnal Manajemen Bisnis dan Kewirausahaan

Pengaruh Liquidity Ratio, Activity Ratio, Leverage Ratio, dan Firm Size terhadap Financial Distress pada Perusahaan Agriculture yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2020

Samuel C (Universitas Tarumanagara)
Sarwo Edy Handoyo (Universitas Tarumanagara)



Article Info

Publish Date
29 Nov 2022

Abstract

The purpose of this research is to investigate the effect of liquidity ratio, activity ratio, leverage ratio, and firm size on the financial distress of agriculture firms that have been listed on the Indonesia Stock Exchange between 2018 and 2020. The data for the analysis came from the quarterly financial report. A total of 4 firms were chosen, with a total of 48 observations. A multiple regression model is used in this study and EViews 0.9 was used in processing the data. The results of this research indicate that liquidity ratio and activity ratio do not impact financial distress, however, leverage ratio and firm size have a significant impact on financial distress. Tujuan penelitian ini adalah untuk mengetahui pengaruh liquidity ratio, activity ratio, leverage ratio, dan firm size terhadap financial distress pada perusahaan agriculture yang terdaftar di Bursa Efek Indonesia antara tahun 2018 dan 2020. Data yang dianalisis berasal dari laporan keuangan kuartal perusahaan. Sejumlah 4 perusahaan terpilih dengan total 48 pengamatan. Dalam studi ini, dipergunakan model regresi berganda dan EViews 0.9 dalam pengolahannya. Hasil dari penelitian ini menunjukkan bahwa liquidity ratio dan activity ratio tidak memiliki pengaruh terhadap financial distress, namun leverage ratio dan firm size memiliki pengaruh yang signifikan terhadap financial distress.

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Journal Info

Abbrev

jmbk

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Manajemen Bisnis dan Kewirausahaan (E-ISSN: 2598-0289) is a peer-reviewed journal, which provides a forum for publishing scientific articles in management and business field, including genuine research result, novel scientific review, and critics or comments about management nowadays. Jurnal ...