The World of Financial Administration Journal
Volume 7 Issue 2, Desember 2025

Pengaruh Profitabilitas, Likuiditas, Dan Leverage Terhadap Financial Distress (Studi Pada Perusahaan Sektor Transportasi dan Logistik Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2023)

Prihatna, Nana (Unknown)
Rahman Nidar, Sulaeman (Unknown)
Apriliani Damayanti, Savira (Unknown)



Article Info

Publish Date
20 Jan 2026

Abstract

Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, likuiditas, dan leverage Terhadap Financial Distress Pada Perusahaan Sektor Transportasi dan Logistik Yang Terdaftar Bursa Efek Indonesia (BEI) Periode 2019-2023. Metode penelitian yang digunakan adalah metode kuantitatif. Metode penelitian yang digunakan adalah analisis deskriptif dan verifikatif, menggunakan bantuan aplikasi Eviews 12. Sampel dalam penelitian ini adalah 12 perusahaan dari total populasi 42 perusahaan yang dijelaskan dengan metode purposive sampling. Teknik analisis yang diterapkan yaitu regresi data panel, dan pengujian hipotesis dilakukan melalui uji-t dan uji-f. Hasil penelitian ini menunjukan bahwa: Profitabilitas berpengaruh signifikan terhadap financial distress, Likuiditas berpengaruh signifikan terhadap financial distress, dan leverage tidak memiliki pengaruh signifikan terhadap financial distress, Secara simultan, Profitabilitas, likuiditas, dan leverage memiliki pengaruh terhadap financial distress. Kata Kunci: Profitabilitas, Likuiditas, Leverage, Financial Distress   Abstract This study aims to determine the effect of profitability, liquidity, and leverage on financial distress in transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2023. The research method used is quantitative. The research methods used are descriptive and verificative analysis, using the Eviews 12 application. The sample in this study consists of 12 companies from a total population of 42 companies, selected using purposive sampling. The analysis technique applied is panel data regression, and hypothesis testing is conducted using t-tests and f-tests. The results of this study indicate that: Profitability has a significant effect on financial distress, Liquidity has a significant effect on financial distress, and Leverage does not have a significant effect on financial distress. Simultaneously, Profitability, Liquidity, and Leverage have an effect on financial distress. Keywords: Profitability, Liquidity, Leverage, Financial Distress

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Journal Info

Abbrev

keuangan

Publisher

Subject

Social Sciences

Description

The World Financial Administration Journal (WFAJ) is a scientific journal that publishes original articles on the latest knowledge, research or applied research and other developments in the fields of Financial Administration, Financial Policy, Central and Local Government Financial Management, ...