Jurnal Akuntansi dan Bisnis Krisnadwipayana
Vol 12 No 1 (2025): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA

ARUS KAS, LABA, DAN LEVERAGE PADA FINANCIAL DISTRESS PERUSAHAAN NON BANK

Mishelei Loen (Departemen Akuntansi, Universitas Krisnadwipayana, Indonesia)
Euis Nessia Putri (Departemen Akuntansi, Universitas Krisnadwipayana, Indonesia)
Imam Nurcahyo Fambudi (Departemen Akuntansi Universitas Trilogi)



Article Info

Publish Date
30 Apr 2025

Abstract

This study aims to determine cash flow, profit and leverage on financial distress for non-bank companies listed on the Indonesia Stock Exchange (IDX) for the period 2021 to 2023. This research uses quantitative methods, the type of data used is secondary data. The population in this study were all non-bank companies listed in IDX (Indonesia Stock Exchange) for the period 2021-2023, a total of 30 samples. Sampling in this study using purposive sampling technique. The results of this research and it can be concluded that cash flow, profit and leverage have a significant effect on financial distress. The implications of this research for companies experiencing financial distress conditions should be able to maintain financial conditions and be more careful in making decisions in dealing with financial distress conditions. As for investors, it is hoped that it can provide an overview to be wiser in deciding to invest in a company by paying attention to the company's financial condition and performance and other factors so that the investment becomes more appropriate and produces the desired profit, and to be more cautious in buying stocks or bonds issued by a company that has been identified as likely to experience financial distress.

Copyrights © 2025






Journal Info

Abbrev

jabk

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi dan Bisnis Krisnadwipayana diterbitkan sejak 1 Mei 2014 oleh Program Studi Magister Manajemen Universitas Krisnadwipayana Jakarta. Terbit tiga kali setahun pada bulan April, Agustus, dan Desember. Jurnal Akuntansi dan Bisnis Krisnadwipayana berisi tulisan yang diangkat dari hasil ...