Jurnal Akuntansi
Vol 19 No 2 (2025): Jurnal Akuntansi

PENGARUH UKURAN PERUSAHAAN, RASIO ARUS KAS OPERASI, DAN EFISIENSI INVESTASI TERHADAP FINANCIAL DISTRESS PADA SEKTOR BARANG KONSUMSI NON-SIKLIKAL DI INDONESIA

Nugroho, Felix Cahyo (Unknown)
Kusumadewi, Ni Luh Gde Lydia (Unknown)



Article Info

Publish Date
31 Oct 2025

Abstract

Financial distress occurs when a company experiences financial difficulties that may result in bankruptcy. Internal challenges within the company are one factor contributing to financial distress. This study examines the influence of firm size, operating cash flow ratio, and investment efficiency on financial distress in noncyclical sector companies listed on the Indonesia Stock Exchange from 2018 to 2023. The research employs multiple linear regression analysis using IBM SPSS version 27. A purposive sampling technique was applied, resulting in 374 observation units. The findings indicate that firm size has no significant impact on financial distress. However, operating cash flow ratio and investment efficiency negatively affect financial distress, suggesting that higher cash flow and efficient investments reduce the likelihood of financial distress

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Journal Info

Abbrev

JARA

Publisher

Subject

Social Sciences

Description

Jurnal Akuntansi : Riset dan Artikel Akuntansi merupakan terbitan berkala yang disediakan untuk mengakomodasi tulisan-tulisan para peneliti baik dosen, praktisi dan mahasiswa. Adapun ruang lingkup meliputi hasil riset empiris, studi kasus, dan tulisan ilmiah bentuk lainnya di bidang akuntansi. Topik ...