Jurnal Paradigma Akuntansi
Vol. 8 No. 4 (2026): Oktober 2026

DETERMINAN FINANCIAL DISTRESS SEKTOR CONSUMER CYCLICALS DI INDONESIA TAHUN 2022 – 2024

Lintang Larasati (Unknown)
Yuniarwati (Unknown)



Article Info

Publish Date
06 Oct 2026

Abstract

Financial hardship among consumer cyclicals businesses listed on the Indonesia Stock Exchange (IDX) over the 2022–2024 period is examined in this study, along with the effects of liquidity, profitability, and debt. To ensure the accuracy of the data, 32 organizations were chosen using a purposive sample method. The research team used IBM SPSS V27 and Microsoft Excel to do the multiple regression analysis. Financial hardship is positively impacted by liquidity, while profitability and leverage have a negative effect, according to the data. Limitations related to the particular industry sample and the short observation time are brought to light by the study's implications. To overcome these limitations and provide a more thorough prediction, it would be helpful to include more factors, broaden the industrial sectors, and lengthen the duration of the investigation.

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Journal Info

Abbrev

jpa

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Paradigma Akuntansi merupakan jurnal yang mempublikasi artikel-artikel yang dibuat oleh Mahasiswa/i Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara. Jurnal ini mempublikasikan artikel-artikel di lingkup bidang akuntansi dasar, perpajakan, auditing, akuntansi keuangan ...