E-Jurnal Akuntansi TSM
Vol. 6 No. 1 (2026): E-Jurnal Akuntansi TSM

FIRM SIZE DAN PROFITABILITAS DALAM MENENTUKAN FINANCIAL DISTRESS  PADA PERUSAHAAN SUB SEKTOR FOOD AND BEVERAGE YANG TERDAFTAR DI BEI PERIODE 2021 – 2023

Fadhila, Rizki Ainun (Unknown)
Suartini, Sri (Unknown)
Sulistiyo, Hari (Unknown)

Article Info

Publish Date
31 Mar 2026

Abstract

This study aims to analyze the effect of Firm Size and Profitability (ROA) on Financial Distress in food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The research employs a quantitative approach using multiple linear regression analysis. The sample consists of 10 companies selected through the purposive sampling method. Financial distress is measured using the Altman Z-Score model. The results indicate that Profitability (ROA) has a positive and significant effect on Financial Distress, while Firm Size shows no significant effect. However, both variables simultaneously have a significant influence on Financial Distress. These findings suggest that profitability plays a dominant role in determining the financial health of food and beverage companies in Indonesia.

Copyrights © 2026




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
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 ...