Pengaruh Profitabilitas, Likuiditas, Ukuran Perusahaan dan Kepemilikan Institusional Terhadap Financial Distress

Jurnal Akuntan Publik Pub Date : 2023-03-30 DOI:10.59581/jap-widyakarya.v1i1.205

Dita Puspitawati, Rinny Meidiyustiani, Indah Rahayu Lestari

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Abstract

: Financial distress is a condition where a company experiences a decline in financial condition which is usually temporary, but will develop worse if the condition is not quickly overcome and can cause the company to go bankrupt. The purpose of this study is to determine the effect of profitability, liquidity, company size and institutional ownership on financial distress. The population is property and real estate companies listed on the Indonesia Stock Exchange (IDX) in the financial statements for the 2016-2021 period. Samples were determined by purposive sampling techniques with certain criteria and obtained samples of 36 companies. This study used a multiple linear regression analysis method assisted by the SPSS Version 22 program. The results of this study show that profitability as measured by return on equity has a positive and significant effect on financial distress, liquidity as measured by curre ratio has a positive and significant effect on financial distress, while company size does not affect financial distress, institutional ownership positively affects financial distress

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盈利能力、流动性、公司规模和机构所有权对金融Distress的影响

当前位置财务困境是指公司的财务状况下降，通常是暂时的，但如果不迅速克服这种状况，情况会恶化，并可能导致公司破产。本研究的目的是确定盈利能力、流动性、公司规模和机构所有权对财务困境的影响。人口是2016-2021年期间在印度尼西亚证券交易所(IDX)财务报表中上市的房地产公司。采用有目的抽样技术，按一定的标准确定样本，共获得36家企业的样本。本研究采用SPSS Version 22软件辅助的多元线性回归分析方法。本研究结果表明，以净资产收益率衡量的盈利能力对财务困境有正显著影响，以流通率衡量的流动性对财务困境有正显著影响，而公司规模对财务困境没有影响，机构所有权对财务困境有正显著影响

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Jurnal Akuntan Publik

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