ANALISIS PENGARUH PROFITABILITAS, EFEKTIVITAS, DAN STRUKTUR MODAL TERHADAP KEKURANGAN KEUANGAN PADA SEKTOR INFRASTRUKTUR, UTILITAS, DAN TRANSPORTASI PADA PERIODE 2018—2020
{"title":"ANALISIS PENGARUH PROFITABILITAS, EFEKTIVITAS, DAN STRUKTUR MODAL TERHADAP KEKURANGAN KEUANGAN PADA SEKTOR INFRASTRUKTUR, UTILITAS, DAN TRANSPORTASI PADA PERIODE 2018—2020","authors":"Primaria Tinutomo, Julianti Sjarief","doi":"10.25170/balance.v20i1.4241","DOIUrl":null,"url":null,"abstract":"This study aims to analyze the influences of Net Profit Margin, Total Asset Turnover, and Debt-to-Equity Ratio on Financial Distress in Infrastucture, utility and transportation sector in the period 2018 to 2020. The sample selection used the purposive sampling method with sample size of 101. The analytical method used in this study is the descriptive analysis method and multiple linear regression analysis, where the data is processed using the Statistical Package for the Social Sciences version 25 program. The results of this study are Net Profit Margin and Total Asset Turnover to have negative effects on Financial Distress while Debt-to-Equity Ratio has positive effects on Financial Distress.","PeriodicalId":280387,"journal":{"name":"BALANCE: Jurnal Akuntansi, Auditing dan Keuangan","volume":"25 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2023-05-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"BALANCE: Jurnal Akuntansi, Auditing dan Keuangan","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.25170/balance.v20i1.4241","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
Abstract
This study aims to analyze the influences of Net Profit Margin, Total Asset Turnover, and Debt-to-Equity Ratio on Financial Distress in Infrastucture, utility and transportation sector in the period 2018 to 2020. The sample selection used the purposive sampling method with sample size of 101. The analytical method used in this study is the descriptive analysis method and multiple linear regression analysis, where the data is processed using the Statistical Package for the Social Sciences version 25 program. The results of this study are Net Profit Margin and Total Asset Turnover to have negative effects on Financial Distress while Debt-to-Equity Ratio has positive effects on Financial Distress.
本研究旨在分析2018 - 2020年基础设施、公用事业和交通运输行业净利润率、总资产周转率和负债权益比对财务困境的影响。样本选择采用目的抽样法,样本量为101。本研究使用的分析方法是描述性分析方法和多元线性回归分析,其中使用Statistical Package for The Social Sciences version 25程序处理数据。研究结果表明,净利润率和总资产周转率对财务困境有负向影响,而负债权益比对财务困境有正向影响。