ANALISIS PENGARUH FINANCIAL INDICATORS DAN UKURAN PERUSAHAAN TERHADAP PREDIKSI FINANCIAL DISTRESS

Authors

  • Erwin Indriyanto Universitas Nasional, Fakultas Ekonomi dan Bisnis

Keywords:

Financial Indicators, Ukuran Perusahaan, Financial Distress

Abstract

This study aims to analyze whether Financial Indicators as measured by Return on Assets (ROA) (X1), Financial Indicators as measured by Return on Equity (X2), Financial Indicators as measured by Quick Ratio (X3), Financial Indicators measured by measured by Debt to Asset Ratio (DAR) (X4), Financial Indicators as measured by Debt to Equity Ratio (DER) (X5), Financial Indicators measured by Company Size (Size) (X6), has an effect on Financial Distress (Y) in property, real estate, and building construction sector companies listed on the Indonesia Stock Exchange (IDX) for the 2013-2018 period. The simultaneous significant test results seen in the Omnimbus Test of Model show that there is an influence from ROA, ROE, Quick Ratio, DAR, DER , and Firm Size in predicting Financial Distress. While partially, ROA and ROE variables have an influence in predicting Financial Distress, but Quick Ratio, DAR, DER, and Company Size have no influence in predicting Financial Distress.

 

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Published

2022-07-31

Issue

Vol. 19 No. 2 (2022): AkunNas : Implementation Of Accounting Decisions

Section

Original Researh Articles

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