Commodities, Journal of Economic and Business
Vol 1 No 1 (2020): July 2020

ANALISIS LEVERAGE DAN PROFITABILITAS DALAM MEMPREDIKSI FINANCIAL DISTRESS STUDI EMPIRIS PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BEI PERIODE 2014-2018

Anneke Novia Anggraini (Universitas Islam Kadiri (UNISKA) Kediri, Indonesia)
Arisyahidin Arisyahidin (Universitas Islam Kadiri (UNISKA) Kediri, Indonesia)



Article Info

Publish Date
31 Jul 2020

Abstract

This study aims to examine the effect of leverage ratios measured using debt to total assets or debt ratios (DAR) and profitability ratios measured using return on assets (ROA) in predicting financial distress in food and beverage companies listed on the Stock Exchange Indonesia period. This research is a quantitative study, while the study population was taken from Food and Beverage companies listed on the Indonesia Stock Exchange in the 2014-2018 period. The number of samples selected was 10 company samples determined by the purposive sampling method. This type of secondary data was obtained from www.idnfinancial.com. The data analysis method used is the Classic Assumption Test and Multiple Linear Regression Analysis using SPSS version 16. The results of the study show that: 1) the leverage ratio and profitability ratio together (simultaneously) influence in predicting financial distress. 2) Leverage Ratio (DAR) has an influence in predicting financial distress, t calculate 1,400 with a significance of 0.168 at a significance level of 20%. 3) Profitability Ratio (ROA) effect in predicting financial distress, t arithmetic - 3,003 with a significance of 0.04 level of 5%.

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Journal Info

Abbrev

commo

Publisher

Subject

Economics, Econometrics & Finance

Description

The journal focused on primary studies at management, finance, accounting, banks and halal markets, has initiated the development of global economic advantages. Commodities, Journal of Economic and Business is dedicated to provide an intellectual space of scholarly discussion how the economic able ...