Ekasakti Pareso Jurnal Akuntansi
Vol. 2 No. 1 (2024): Ekasakti Pareso Jurnal Akuntansi (Januari 2024)

Pengaruh Profitabilitas, Likuiditas, Nilai Tukar, Inflasi, Suku Bunga dan Leverage Terhadap Financial Distress pada Perusahaan Manufaktur Makanan dan Minuman yang Terdaftar pada BEI Periode 2019 - 2021

Suriani, Elvi Sri Rahayu (Unknown)
Asmeri, Rina (Unknown)
Lady Silvera, Dica (Unknown)



Article Info

Publish Date
23 Jan 2024

Abstract

This study aims to analyze and determine the effect of Profitability, Liquidity, Exchange Rate, Inflation, Interest Rates and Leverage on the Financial Distress of Food and Beverage Manufacturing Companies Listed on the IDX between 2019 - 2021. Techniques for collecting data use documentation. While the type of data is quantitative using secondary data. For the population using Food and Beverage Manufacturing Companies listed on the IDX for the 2019-2021 period, totaling 30 companies where the sampling is purposive sampling so that the total sample is 10 companies x 3 years = 30 financial statements. Then the data analysis uses multiple linear regression analysis, coefficient of determination, as well as t test and F test. The following are the results of the study (1) Profitability partially significantly affects financial distress. (2) Liquidity partially significantly affects financial distress. (3) The exchange rate partially does not significantly affect financial distress. (4) Inflation partially does not significantly affect financial distress. (5) Interest rates partially do not significantly affect financial distress. (6) Leverage partially does not significantly affect financial distress. (7) Profitability, liquidity, exchange rate, inflation, interest rates and leverage significantly affect financial distress.

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Journal Info

Abbrev

EPJA

Publisher

Subject

Economics, Econometrics & Finance

Description

Ekasakti Pareso Jurnal Akuntansi (EPJA) merupakan peer-reviewed journal yang mempublikasikan artikel-artikel ilmiah dalam bidang Akuntansi. Artikel-artikel yang dipublikasikan di Jurnal Akuntansi meliputi hasil penelitian ilmiah asli (prioritas utama), artikel ulasan ilmiah yang bersifat baru (tidak ...