Analisis Faktor Faktor Yang Mempengaruhi Financial Distress Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di Bei Tahun 2017 – 2020

Authors

  • Aulia Rahmawati Rosyadi Husna Departemen Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Brawijaya
  • Endang Mardiati

Keywords:

mining sector, financial ratio, financial distress

Abstract

This study aims to examine and analyze the factors affecting financial distress, including financial ratios consisting of liquidity, leverage, profitability, and activity ratios. The population incorporates companies listed on the Indonesia Stock Exchange, from which 37 samples of mining companies listed on IDX between 2017 and 2020 are selected through purposive sampling method, and analyzed by logistic regression. The results exhibited that profitability and activity ratios present as predictors of financial distress, while this not the case for liquidity and leverage.This study aims to examine and analyze the factors affecting financial distress, including financial ratios consisting of liquidity, leverage, profitability, and activity ratios. The population incorporates companies listed on the Indonesia Stock Exchange, from which 37 samples of mining companies listed on IDX between 2017 and 2020 are selected through purposive sampling method, and analyzed by logistic regression. The results exhibited that profitability and activity ratios present as predictors of financial distress, while this not the case for liquidity and leverage.

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Published

2023-10-09

How to Cite

Husna, A. R. R., & Endang Mardiati. (2023). Analisis Faktor Faktor Yang Mempengaruhi Financial Distress Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di Bei Tahun 2017 – 2020. Reviu Akuntansi, Keuangan, Dan Sistem Informasi, 3(1). Retrieved from https://reaksi.ub.ac.id/index.php/reaksi/article/view/200

Issue

Vol. 3 No. 1 (2024): Reviu Akuntansi, Keuangan, dan Sistem Informasi (REAKSI) In Press

Section

Articles

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