E-Jurnal Akuntansi TSM
Vol. 5 No. 1 (2025): E-Jurnal Akuntansi TSM

ANALISA FAKTOR – FAKTOR YANG MEMENGARUHI FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR DI INDONESIA

Syahrani, Yumni (Unknown)
Lasar, Hilary Flora A. T. (Unknown)

Article Info

Publish Date
31 Mar 2025

Abstract

This study aims to obtain empirical evidence regarding the influence of leverage, operating capacity, profit margin, ownership concentration, board size, and audit committee as independent variables on financial distress as dependent variables. In this study, the research object was used for manufacturing companies listed on the Indonesia Stock Exchange (IDX) from the period of 2021 to 2023. Sampling in this study uses the purposive sampling method with samples, consisting of 121 manufacturing companies with 363 data that meet 4 specified criteria. This data processing uses SPSS 25. The results of this study show that leverage (DER), ownership concentration (OC), board size (BSIZE), and audit committee (AC) have no effect on financial distress while operating capacity (TATO) and profit margin (NPM) have an effect 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 ...