Jurnal Kajian Ilmiah
Vol. 24 No. 3 (2024): September 2024

Pengaruh Analisis Rasio Keuangan Terhadap Financial Distress

Hadi, Handoko (Unknown)
Setyawati, Novita Wahyu (Unknown)
bukhari, eri (Unknown)



Article Info

Publish Date
25 Nov 2024

Abstract

This research uses data from transportation sector companies listed on the Indonesia Stock Exchange in the period 2017 ~ 2020. The aim of this research is to obtain empirical evidence regarding the influence of Liquidity (Current Ratio), Profitability (Return on Assets), Leverage (Debt to Assets Ratio) , and Operational Efficiency Ratio to Financial Distress. The data analysis method used is multiple linear regression analysis using SPSS Statistics Version 25. The research findings show that the Current Ratio partially has a significant and positive effect on financial distress. ROA partially has a significant and positive effect on Financial Distress. The Debt to Assets Ratio partially has a significant and negative effect on Financial Distress, and the Operating Efficacy Ratio partially has no effect on Financial Distress. Simultaneously the Current Ratio, Return on Assets, Debt to Assets Ratio, and Operational Efficiency Ratio have a significant and positive effect.   The limitation of this research is that it does not include good corporate governance variables, company size to provide a more accurate picture or model.  The practical implications of this research are that companies must optimize and maximize the management of current assets, current liabilities, total assets, total debt and operational costs to generate good profits.

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Journal Info

Abbrev

JKI

Publisher

Subject

Humanities Computer Science & IT Economics, Econometrics & Finance Education Social Sciences

Description

Jurnal Kajian Ilmiah mempublikasikan artikel dengan Fokus dan Ruang Lingkup pada bidang ilmu yang telah dikaji secara empiris dan teori. Adapun Fokus dan Ruang Lingkup penelitian pada: 1. Ilmu Komputer 2. Ilmu Sosial 3. Ilmu Manajemen 4. Ilmu Hukum 5. Ilmu Komunikasi dan Humaniora 6. Ilmu Kimia 7. ...