Jurnal Ilmiah Akuntansi Peradaban
Vol 8 No 2 (2022)

IDENTIFIKASI POTENSI FINANCIAL DISTRESS MENGGUNAKAN RASIO KEUANGAN PADA PERUSAHAAN SEKTOR INDUSTRI MANUFAKTUR

Azira Vella Safa (Universitas Stikubank (Unisbank) Semarang)
Cahyani Nuswandari (Universitas Stikubank (UNISBANK))



Article Info

Publish Date
27 Dec 2022

Abstract

This study aims to examine and analyze the effect of liquidity ratios, profitability ratios, activity ratios, and leverage ratios on financial distress. The object of research used is the manufacturing industry sector companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period. This research uses logistic regression analysis method. The technique in selecting the sample is non-probability sampling with a purposive sampling approach which produces a total of 649 data. The results showed that the liquidity ratio had no effect on financial distress, the profitability ratio had a negative effect on financial distress, the activity ratio had a negative effect on financial distress, and the leverage ratio had a positive effect on financial distress. Keyword: Liquidity Ratio, Profitability Ratio, Activity Ratio, Leverage Ratio, Financial Distress

Copyrights © 2022






Journal Info

Abbrev

jiap

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmiah Akuntansi Peradaban adalah jurnal yang diterbitkan dua kali dalam satu tahun yakni pada bulan Juni dan Desember oleh Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Alauddin Makassar. Jurnal Ilmiah Akuntansi Peradaban yang terbit sejak 2015 ini mengkaji ...