Pengaruh Kinerja Keuangan Dan Struktur Modal Terhadap Financial Distress Pada Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2019

Jurnal Ilmiah Esai Pub Date : 2023-05-25 DOI:10.25181/esai.v17i2.2674

Dicky Zuliansyah, Lestari Wuryanti, Rahyono Rahyono

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Abstract

This study aims to determine the Effect of Working Capital to Total Assets, Ebit to Total Assets, EBT to Current Liabilities, Total Asset Turnover, and Capital Structure to Financial Distress in Banking on the Indonesia Stock Exchange (IDX) in 2017-2019. The object of this research is a banking company listed on the Indonesia Stock Exchange. Based on the Purposive Sampling method, the research sample was carried out on 66 banking samples listed on the Indonesia Stock Exchange (IDX) in 2017-2019. Hypothesis testing in this study was carried out using the logistic regression analysis method in the SPSS program application. The results showed that Working Capital to Total Assets had an effect on financial distress with a significant value of 0.001. The variable Ebit to Total Assets has no effect on financial distress with a significant value of 0.999. The EBT variable to Current Liabilities has an effect on financial distress with a significant value of 0.028. The variable Total Asset Turnover has an effect on financial distress with a significant value of 0.038. Capital Structure variable has no effect on financial distress with a significant value of 0.202.

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金融表现和资本结构对印尼证券交易所上市的金融崩盘的影响

本研究旨在确定营运资本对总资产、息税前利润对总资产、息税前利润对流动负债、总资产周转率和资本结构对2017-2019年印尼证券交易所(IDX)银行业财务困境的影响。本研究的对象是一家在印尼证券交易所上市的银行公司。采用目的抽样方法，选取2017-2019年在印尼证券交易所(IDX)上市的66家银行样本进行研究。本研究采用logistic回归分析方法，在SPSS软件中进行假设检验。结果表明，营运资金占总资产的比例对财务困境有影响，显著值为0.001。变量Ebit to Total Assets对财务困境没有影响，显著值为0.999。流动负债的EBT变量对财务困境的影响显著值为0.028。总资产周转率变量对财务困境的影响显著值为0.038。资本结构变量对财务困境没有影响，显著值为0.202。

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Jurnal Ilmiah Esai

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