PENGARUH RASIO KEUANGAN TERHADAP KONDISI FINANCIAL DISTRESS

Authors

  • Agustina Darmiyanti Universitas Stikubank
  • Listyorini Wahyu Widati Universitas Stikubank

DOI:

https://doi.org/10.32670/fairvalue.v4iSpesial%20Issue%203.897

Keywords:

Financial Distress, Leverage, Profitabilitas, Likuiditas, Arus Kas Operasi

Abstract

Financial distress is a picture of the financial condition of a company that was not healthy before going bankrupt. One way to detect financial distress is to analyze using financial ratios. This study aims to examine the effect of financial ratios such as leverage, profitability, liquidity and operating cash flow in manufacturing companies listed on the Indonesia Stock Exchange in 2018 to 2020. The sampling technique used in this study was the purposive sampling method. obtained as many as 495 samples of companies. The result of this research is that profitability has a negative effect on financial distress. Meanwhile, leverage, liquidity and operating cash flow have no effect on financial distress..

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Published

2022-01-28

How to Cite

Darmiyanti, A., & Widati, L. W. (2022). PENGARUH RASIO KEUANGAN TERHADAP KONDISI FINANCIAL DISTRESS. Fair Value: Jurnal Ilmiah Akuntansi Dan Keuangan, 4(Spesial Issue 3), 1595–1608. https://doi.org/10.32670/fairvalue.v4iSpesial Issue 3.897

Issue

Vol. 4 No. Spesial Issue 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan

Section

Articles