Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum
Vol 9, No 1 (2025): April 2025

Financial Distress Ditinjau Dari Return on Asset, Debt to Asser Ratio, dan Current Ratio

Hasrina, Cut Delsie (Unknown)
Khairani, Ulfah (Unknown)
Azlim, Azlim (Unknown)



Article Info

Publish Date
30 Apr 2025

Abstract

This study aims to determine the effect of Return on Asset. Debt to Asset Ratio and Current Ratio on financial distress. The number of samples is 23. observations from 29 populations of property and real estate companies listed on the Indonesia Stock Exchange (IDX) in 2020-2022. This study was conducted using a purposive sampling method. The data collection technique uses secondary data. Data. obtained from Property and Real Estate companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2022 using the Multiple Linear Regression method using SPSS. The results of this study indicate that Return on Asset (ROA) influences financial distress with a thinung value (107.445) greater than the table value (1.669) and a sig value of 0.000 <0.005. Debt to Asset Ratio (DAR) influences financial distress with a thuning value (31.978) greater than the tebe value (1.669) and a sig value of 0.000 < 0.005, while Current Ratio (CR) has no effect on financial distress with a tamang value (0.493) smaller than the table value (1.669) and a sig value of 0.623 > 0.005.

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Journal Info

Abbrev

humaniora

Publisher

Subject

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

Description

Focusing on culture, economy, and law because it is seen from the perspective of Indonesia, especially in Aceh. The humanities journal provides a platform for case studies and analysis, publishing articles that are useful for people and advancing humanities studies. Issues are published two times ...