Jurnal Paradigma Akuntansi
Vol. 6 No. 4 (2024): Oktober 2024

Faktor-Faktor Yang Mempengaruhi Financial Distress pada Perusahaan Non Keuangan

Gunawan, James Tirta (Unknown)
Nariman, Augustpaosa (Unknown)



Article Info

Publish Date
14 Oct 2024

Abstract

The purpose of this study is to obtain empirical evidence about the effects of sales growth, operating capacity, and cash flow on financial distress. The sample in this study was selected using purposive sampling method amounted to 31 non finance companies listed on the Indonesia Stock Exchange (IDX) within 2018-2020 that match the criteria. The data processing technique using logistic regression analysis assisted by the EViews 12 program. The results of this study indicate that sales growth has no effect on financial distress, while operating capacity has a negative and significant effect on financial distress, and cash flow has no 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 ...