E-Jurnal Akuntansi TSM
Vol. 4 No. 4 (2024): E-Jurnal Akuntansi TSM

PENGARUH OPERATING CASH FLOW, OPERATING CAPACITY, DAN RASIO KEUANGAN TERHADAP FINANCIAL DISTRESS

Driani, Jelita (Unknown)
Mungniyati, Mungniyati (Unknown)

Article Info

Publish Date
31 Dec 2024

Abstract

This study aims to analyze the factors influencing the occurrence of financial distress in companies. The factors analyzed in this study include operating cash flow, sales growth, operating capacity, profitability, liquidity, leverage, firm size, and managerial ownership. The study employs secondary data from manufacturing companies that have maintained a consistent listing on the Indonesia Stock Exchange (IDX) from 2020 to 2023, concentrating on the years 2021 to 2023. The study employs multiple linear regression analysis and is processed using the Statistical Package for the Social Sciences (SPSS) software.The results of this study indicate that the factors affecting financial distress are operating cash flow, operating capacity, profitability, and liquidity. In contrast, sales growth, leverage, firm size, and managerial ownership do not have a significant impact on financial distress.

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Journal Info
E-Jurnal Akuntansi TSM
Website

Abbrev

EJATSM

Publisher

Sekolah Tinggi Ilmu Ekonomi Trisakti

Subject

Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

Description

E-Jurnal Akuntansi TSM is biannual publication issued in the month of March, June, September, and December. E-Jurnal Akuntansi TSM is a scientific journal which prioritizes the publication of articles (research and non-research based) regarding to accounting issues (financial accounting and capital ...