Jurnal Paradigma Akuntansi
Vol. 6 No. 1 (2024): januari 2024

PENGARUH PROFITABILITY, FIRM SIZE, DAN LEVERAGE TERHADAP FINANCIAL DISTRESS

Arya, Arya (Unknown)
Suhendah, Rousilita (Unknown)

Article Info

Publish Date
15 Jan 2024

Abstract

The purpose of this study was to obtain empirical evidence regarding the effect of profitability, firm size, and leverage on financial distress. This study used manufacturing companies listed on the IDX during 2017-2019. The sample was selected using the purposive sampling method and the data that met the criteria were 69 companies. The data obtained was then processed using Microsoft Excel 2016 and Eviews 10 software. Based on the results obtained in this study, it was found that profitability, firm size, and leverage together have an effect on financial distress. Individually, profitability and leverage have no effect on financial distress. Meanwhile, firm size has a negative effect on financial distress.

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Journal Info
Jurnal Paradigma Akuntansi
Website

Abbrev

jpa

Publisher

Universitas Tarumanagara

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 ...