Jurnal Paradigma Akuntansi
Vol. 5 No. 1 (2023): Januari 2023

FAKTOR-FAKTOR YANG MEMENGARUHI FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR

Vincentsius Alfred Stephen (Unknown)
Nurainun Bangun (Unknown)



Article Info

Publish Date
22 Jan 2023

Abstract

The purpose of this study is to empirically prove the effect of audit committees, leverage, and sales growth on financial distress in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. The sample used in this research is as many as 90 sample data selected by purposive sampling method. The results of this study indicate that all independent variables can simultaneously predict financial distress (ICR)as evidenced by the results of the F test. From the results of the T test, it is clear that audit committee size has no significant positive effect on financial distress, leverage (DAR) has a significant negative effect on financial distress, and sales growth does not have a significant negative effect on financial distress.

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Journal Info

Abbrev

jpa

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Paradigma Akuntansi merupakan jurnal yang mempublikasi artikel-artikel yang dibuat oleh Mahasiswa/i Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara. Jurnal ini mempublikasikan artikel-artikel di lingkup bidang akuntansi dasar, perpajakan, auditing, akuntansi keuangan ...