FAKTOR-FAKTOR YANG MEMENGARUHI FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR
Article Sidebar
Read Counter : 294
Download : 459
Main Article Content
Abstract
The purpose of this study is to empirically prove the effect of audit committees, leverage,
and sales growth on financial distress in manufacturing companies listed on the Indonesia
Stock Exchange (IDX) for the 2017-2019 period. The sample used in this research is as
many as 90 sample data selected by purposive sampling method. The results of this study
indicate that all independent variables can simultaneously predict financial distress (ICR)
as evidenced by the results of the F test. From the results of the T test, it is clear that audit
committee size has no significant positive effect on financial distress, leverage (DAR) has a
significant negative effect on financial distress, and sales growth does not have a
significant negative effect on financial distress.
Article Details
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
This work is licensed under a Jurnal Komunikasi Creative Commons Attribution-ShareAlike 4.0 International License.
References
Dianova, A., dan Joicenda, N. (2019). “INVESTIGATING THE EFFECT OF LIQUIDITY,
LEVERAGE, SALES GROWTH AND GOOD CORPORATE GOVERNANCE ON
FINANCIAL DISTRESS.
Dirman, A. (2020). “FINANCIAL DISTRESS: THE IMPACTS OF PROFITABILITY,
LIQUIDITY, LEVERAGE, FIRM SIZE, AND FREE CASH FLOW”.
Harahap, S. S. (2017). Analisis Kritis Atas Laporan Keuangan. Jakarta: Raja Grafindo
Persada
Keown, J A., dkk. (2011). Manajemen Keuangan: Prinsip dan Penerapan, Edisi Kesepuluh,
Jilid 1. Diterjemahkan Oleh: Marcus P. Widodo. Jakarta: PT. Indeks.
Masdupi, E., Abel, T., dan Atri, D.. (2019). “The Influence of Liquidity, Leverage and
Profitability on Financial Distress of Listed Manufacturing Companies in Indonesia”.
Meckling, J. &. (1976). The Theory of The Firm: Manajerial Behavior, Agency Cost, and
Ownership Structure. Journal of Financial and Economics , 305-360.
Moch, R. 2019. “THE EFFECT OF LIQUIDITY, PROFITABILITY AND
SOLVABILITY TO THE FINANCIAL DISTRESS OF MANUCATURED
COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (IDX)
PERIOD OF YEAR 2015-2017”.
Ngadi, D., dan Agustin E. (2019). “Pengaruh Likuiditas, Leverage, Ukuran Perusahaan,
Dan Kepemilikan Institusional Terhadap Financial Distress”.
Salloum, C., Georges A., dan Elias, G. (2015). “Audit Committee and Financial Distress in
the Middle East Context: Evidence of the Lebanese Financial Institutions”.
Saputra, A. J., dan Susanto S. (2020). “PENGARUH PROFITABILITAS, LEVERAGE,
FIRM SIZE, DAN SALES GROWTH TERHADAP FINANCIAL DISTRESS”.
Widhiari, A., dan Aryani M. (2015). “PENGARUH RASIO LIKUIDITAS, LEVERAGE,
OPERATING CAPACITY, DAN SALES GROWTH TERHADAP FINANCIAL
DISTRESS”.
Yudiawati, R., dan Astiwi, I. (2016). “ANALISIS PENGARUH CURRENT RATIO, DEBT
TO TOTAL ASSET RATIO, TOTAL ASSET TURNOVER, DAN SALES GROWTH
RATIO TERHADAP KONDISI FINANCIAL DISTRESS”.
www.idx.com