E-JURNAL AKUNTANSI
Vol 26 No 1 (2019)

Pengaruh Rasio Keuangan Pada Financial Distress Perusahaan Ritel Yang Terdaftar di Bursa Efek Indonesia (BEI)

Ni Wayan Agustini (Fakultas Ekonomi dan Bisnis, Universitas Udayana)
Ni Gusti Putu Wirawati (Fakultas Ekonomi dan Bisnis, Universitas Udayana)



Article Info

Publish Date
14 Jan 2019

Abstract

This study aims to obtain empirical evidence regarding the effect of financial ratios, namely liquidity ratios, leverage, profitability, activity, and growth on retail financial distress companies listed on the Indonesia Stock Exchange (IDX). The study was conducted during the period 2013-2017 with a total sample of 75 observations selected by non-probability sampling method, namely purposive sampling. The data analysis technique used is logistic regression analysis. The results of the study prove that leverage ratios have a positive effect on financial distress. Profitability ratios and activity ratios have a negative effect on financial distress. The liquidity ratio and growth ratio have no effect on financial distress. Keywords: financial ratio, financial distress, interest coverage ratio

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Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...