Publikasi Riset Mahasiswa Akuntansi
Vol 7 No 1 (2026): Publikasi Riset Mahasiswa Akuntansi (PRIMA)

Financial Distress Ditinjau dari Kinerja Keuangan dan Ukuran Perusahaan di Indonesia

Citradewi, Adelina (Unknown)
Darmawanti, Elvira Fitri (Unknown)



Article Info

Publish Date
04 May 2026

Abstract

Financial distress is an early sign of a company’s financial problems before bankruptcy occurs. Predicting financial distress is crucial for identifying financial conditions as early as possible so that measures can be taken to prevent undesirable outcomes. This study aims to investigate whether the magnitude of financial ratios and firm size have an impact on financial distress. The focus of this study is on the mining sector listed on the Indonesia Stock Exchange (IDX) from 2017 to 2022. The research sample was selected using purposive sampling. E-Views 12 software was used as a tool for panel data analysis to test the relationship between the dependent and independent variables. The results indicate that profitability, liquidity, and leverage influence financial distress, whereas firm size does not. A limitation of this study is that it covers only the mining sector; future research is encouraged to include other sectors using different models.

Copyrights © 2026






Journal Info

Abbrev

prima

Publisher

Subject

Economics, Econometrics & Finance

Description

Publikasi Riset Mahasiswa Akuntansi (PRIMA) adalah jurnal ilmiah yang diterbitkan oleh Fakultas Ekonomi dan Bisnis Universitas Multi Data Palembang secara reguler dua kali dalam setahun (Desember dan Mei). PRIMA mendorong mahasiswa atau akademisi untuk mempublikasikan hasil penelitian empiris dan ...