Journal of Ekonomics, Finance, and Management Studies
Vol. 6 No. 3 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam

Determinan Financial Distress pada Masa Kompensasi Kerugian Fiskal

Novita Wardani (Unknown)
Muhammad Abdul Aris (Unknown)



Article Info

Publish Date
11 Mar 2025

Abstract

This research aims to analyze the Determinants of Financial Distress during the Fiscal Loss Compensation Period (Empirical Study of Manufacturing Companies Listed on the Indonesian Stock Exchange for the 2020-2023 Period). This research uses secondary data obtained from the company's annual financial reports. The sampling technique used in this research was purposive sampling. A total of 36 companies have met the criteria as observation units. The analytical methods used include descriptive statistics and multiple linear regression. The results of this research indicate that the variables Profitability, Liquidity and Operating Cash Flow have an influence on Financial Distress. Meanwhile, the Leverage variable has no influence on Financial Distress.

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Journal Info

Abbrev

elmal

Publisher

Subject

Religion Economics, Econometrics & Finance

Description

El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam mempublikasi hasil riset dan kajian terkini bidang ekonomi, keuangan, manajemen dan bisnis Islam. Mulai 2011, jurnal ini terbit tiga kali setahun setiap Maret, Juli dan November. Jurnal ini dikelola oleh Pusat Riset dan Kajian Strategis (PRKS) Masyarakat ...