IMPACT ON PROFIT, CASH FLOW, COMPANY SIZE AND FINANCIAL DISTRESS
DOI:
https://doi.org/10.30741/assets.v4i1.561Keywords:
Profit, Cash Flow, Company Size, Financial DistressAbstract
The purpose of this study was to determine the effect of earnings, cash flow, and firm size on the financial distress of manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2016-2018. This type of research is quantitative research. The type of data in this study is secondary data. Data analysis techniques used multiple linear regression analysis. This study uses a purposive sampling technique to get samples according to specified criteria. The number of samples selected based on the criteria in this study is 32 companies with a population of 38 manufacturing companies in the consumer goods industry sector, which are listed on the Indonesia Stock Exchange in 2016-2018. The results showed that profits measured using a return on assets affect financial distress
Downloads
References
Julius, F. (2017). Pengaruh Financial Leverage, Firm Growth, Laba dan Arus Kas Terhadap Financial Distress (Studi Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2010-2014). JOM Fekon, 4(1), 1164–1178.
Kusuma, E., & Sumani. (2017). Pengaruh Likuiditas, leverage dan Profitabilitas Terhadap Financial Distress (Z-Score) Perusahaan Property, Real Estate, dan Manufaktur Periode 2014-2016. Jurnal Manajemen, 14(1), 1–16.
Laksmita, N. (2016). Pengaruh Arus Kas dan Likuiditas Terhadap Financial Distress (Studi Kasus pada Peursahaan Sub Sektor Properti dan Real Estate yang Terdaftar di BEI Tahun 2011-2015). 1–19.
Natariasari, R., & Indarto, M. (2014). Manfaat Laba dan Arus Kas untuk Memprediksi Kondisi Financial Distress (Studi pada Perusahaan Manufaktur di Bursa Efek Indonesia). Jurnal Sosial Ekonomi Pembangunan, 11, 152–173.
Paramita, R. W. D. (2012). Pengaruh Firm Size Terhadap Earnings Response Coeffisient (ERC) dengan Voluntary Disclosure Sebagai Variabel Intervening. Jurnal WIGA, 2(1), 64–78.
Paramita, R. W. D. (2012). Pengaruh Leverage, Firm Size, dan Voluntary Disclosure Terhadap Earnings Response Coefisient (ERC). Jurnal WIGA, 2(2), 103–118.
Paramita, R. W. D., & Rizal, Noviansyah. (2018). Metode Penelitian Kuantitatif Buku ajar Perkuliahan Metodologi Penelitian Bagi Mahasiswa.Azyan Mitra Media. Yogyakarta.
Rahayu, W. P., & Sopian, D. (2016). Pengaruh Rasio Keuangan dan Ukuran Perusahaan Terhadap Financial Distress (Studi Empiris Pada Perusahaan Food and Beverage di BEI). STIE STAN-IM, 1–13.
Setiawan, D., Oemar, A., & Pranaditya, A. (2015). Pengaruh Laba, Arus Kas, Likuiditas Perusahaan, Ukuran Perusahaan, Leverage, Kepemilikan Institusional dan Kepemilikan Manajerial Untuk Memprediksi Kondisi Financial Distress (Pada Perusahaan Manufaktur Yang Terdapat di BEI Periode tahun 2010-2015). 1–15.
Wayan, N., Arwinda, K., Kt, N., & Merkusiwati, L. A. (2014). Pengaruh Mekanisme Corporate Governance, Likuiditas, Leverage, dan Ukuran perusahaan Pada Financial Distress. E-Jurnal Akuntansi Universitas Udayana, 7(1), 93–106.
http://www.idx.co.id.
https://www.investindonesia.go.id/id/artikel-investasi/detail/perkembangan-industri-manufaktur-di-indonesia
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2020 Liza Zuhrianto, Sri Mulyani, Ratna Wijayanti Daniar Paramita

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.