{"title":"盈利能力、杠杆和企业规模是否减轻了企业的财政困难?","authors":"Erwan Erwan, Riki Martusa, Meythi Meythi","doi":"10.21776/ub.jamal.2023.14.2.29","DOIUrl":null,"url":null,"abstract":"Abstrak – Apakah Profitabilitas, Leverage , dan Ukuran Perusahaan Menurunkan Kesulitan Keuangan Perusahaan? Tujuan Utama - Penelitian ini bertujuan menginvestigasi pengaruh profitabilitas, leverage , dan ukuran perusahaan terhadap kesulitan keuangan sebelum dan saat pandemi Covid-19. Metode – Penelitian ini menggunakan metode regresi linear berganda. Sampel penelitian ini adalah perusahaan sektor minyak dan gas yang terdaftar di BEI periode 2018-2021. Temuan Utama – Penelitian ini menemukan bahwa sebelum Covid-19, profitabilitas dan leverage memiliki pengaruh terhadap kesulitan keuangan. Namun, selama masa pandemi Covid-19, hanya leverage yang berpengaruh terhadap kesulitan keuangan. Selanjutnya, pengaruh ukuran perusahaan terhadap tingkat kesulitan keuangan tidak terdukung. Implikasi Teori dan Kebijakan – Hasil penelitian ini memperkuat teori keagenan dalam kesulitan keuangan perusahaan. Pada aspek praktik, penelitian ini merekomendasikan lembaga keuangan untuk memprioritaskan pendanaan pada perusahaan di sektor minyak dan gas Kebaruan Penelitian - Kebaruan dari penelitian ini terletak pada pengujian yang komprehensif terhadap dampak profitabilitas, leverage , dan ukuran perusahaan terhadap kesulitan keuangan sebelum dan selama masa pandemi Covid-19. Abstract – Do Profitability, Leverage, and Company Size Reduce Company Financial Difficulties? Main Purpose - This research investigates the influence of profitability, leverage, and company size on financial difficulties before and during the Covid-19 pandemic. Method – This research uses the multiple linear regression method. The sample is oil and gas sector companies listed on the IDX for 2018-2021. Main Findings – This research found that before Covid-19, profitability and leverage had an influence on financial distress. However, during the Covid-19 pandemic, only leverage had an effect. Furthermore, the influence of company size on financial difficulty is not supported. Theory and Practical Implications - The results of this research strengthen agency theory in corporate financial difficulties. In the practical aspect, this research recommends that financial institutions prioritize funding for companies in the oil and gas sector. Novelty - The novelty of this research lies in its comprehensive examination of the impact of profitability, leverage, and company size on financial difficulties before and during the Covid-19 pandemic.","PeriodicalId":30764,"journal":{"name":"Jurnal Akuntansi Multiparadigma","volume":"10 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2023-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"APAKAH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN MENURUNKAN KESULITAN KEUANGAN PERUSAHAAN?\",\"authors\":\"Erwan Erwan, Riki Martusa, Meythi Meythi\",\"doi\":\"10.21776/ub.jamal.2023.14.2.29\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"Abstrak – Apakah Profitabilitas, Leverage , dan Ukuran Perusahaan Menurunkan Kesulitan Keuangan Perusahaan? Tujuan Utama - Penelitian ini bertujuan menginvestigasi pengaruh profitabilitas, leverage , dan ukuran perusahaan terhadap kesulitan keuangan sebelum dan saat pandemi Covid-19. Metode – Penelitian ini menggunakan metode regresi linear berganda. Sampel penelitian ini adalah perusahaan sektor minyak dan gas yang terdaftar di BEI periode 2018-2021. Temuan Utama – Penelitian ini menemukan bahwa sebelum Covid-19, profitabilitas dan leverage memiliki pengaruh terhadap kesulitan keuangan. Namun, selama masa pandemi Covid-19, hanya leverage yang berpengaruh terhadap kesulitan keuangan. Selanjutnya, pengaruh ukuran perusahaan terhadap tingkat kesulitan keuangan tidak terdukung. Implikasi Teori dan Kebijakan – Hasil penelitian ini memperkuat teori keagenan dalam kesulitan keuangan perusahaan. Pada aspek praktik, penelitian ini merekomendasikan lembaga keuangan untuk memprioritaskan pendanaan pada perusahaan di sektor minyak dan gas Kebaruan Penelitian - Kebaruan dari penelitian ini terletak pada pengujian yang komprehensif terhadap dampak profitabilitas, leverage , dan ukuran perusahaan terhadap kesulitan keuangan sebelum dan selama masa pandemi Covid-19. Abstract – Do Profitability, Leverage, and Company Size Reduce Company Financial Difficulties? Main Purpose - This research investigates the influence of profitability, leverage, and company size on financial difficulties before and during the Covid-19 pandemic. Method – This research uses the multiple linear regression method. The sample is oil and gas sector companies listed on the IDX for 2018-2021. Main Findings – This research found that before Covid-19, profitability and leverage had an influence on financial distress. However, during the Covid-19 pandemic, only leverage had an effect. Furthermore, the influence of company size on financial difficulty is not supported. Theory and Practical Implications - The results of this research strengthen agency theory in corporate financial difficulties. In the practical aspect, this research recommends that financial institutions prioritize funding for companies in the oil and gas sector. Novelty - The novelty of this research lies in its comprehensive examination of the impact of profitability, leverage, and company size on financial difficulties before and during the Covid-19 pandemic.\",\"PeriodicalId\":30764,\"journal\":{\"name\":\"Jurnal Akuntansi Multiparadigma\",\"volume\":\"10 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2023-08-31\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Jurnal Akuntansi Multiparadigma\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.21776/ub.jamal.2023.14.2.29\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Jurnal Akuntansi Multiparadigma","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.21776/ub.jamal.2023.14.2.29","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
摘要
抽象——盈利能力、杠杆和企业规模是否减轻了企业的财务困难?本研究的主要目标是调查盈利能力、杠杆性和企业规模对Covid-19大流行前和爆发前财政困难的影响。方法——本研究采用了多种线性回归方法。本研究样本是2018-2021年北境注册的石油和天然气部门公司。主要发现——这项研究发现，在Covid-19之前，盈利能力和杠杆对财政困难有影响。然而，在Covid-19大流行期间，只有杠杆作用对财政困难产生影响。此外，企业规模对经济困难程度的影响是不受欢迎的。政策和理论的含义——这项研究加强了企业财务困境中的代理理论。在实践方面,这项研究建议金融机构优先考虑公司在石油和天然气部门资金这个新奇-新奇的研究在于全面影响盈利能力的测试,财务杠杆,大小公司对之前和期间Covid-19大流行。抽象——剖析、杠杆和公司裁员有困难吗?这项研究的目的是——这种研究涉及到盈利能力、影响力和金融巨头的影响，在Covid-19大恐慌之前和期间都是困难的。方法——这个研究用多种线性回归方法。样品是油气管道导管，有效期为2018-2021年。Main Findings——这项研究发现，在Covid-19之前，盈利能力和杠杆对金融压力有影响。在Covid-19大流行期间，只有杠杆作用。此外，金融困难公司的影响并不令人支持。Theory and Practical implition——这项研究的结果是这些公司财务困难的证据。在实践方面，这项研究要求对金融机构优先资助石油和天然气部门的伙伴。这些研究的小说——这些研究的小说具有比较性、影响力和金融巨头的影响，在Covid-19大流行期间也存在困难。
APAKAH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN MENURUNKAN KESULITAN KEUANGAN PERUSAHAAN?
Abstrak – Apakah Profitabilitas, Leverage , dan Ukuran Perusahaan Menurunkan Kesulitan Keuangan Perusahaan? Tujuan Utama - Penelitian ini bertujuan menginvestigasi pengaruh profitabilitas, leverage , dan ukuran perusahaan terhadap kesulitan keuangan sebelum dan saat pandemi Covid-19. Metode – Penelitian ini menggunakan metode regresi linear berganda. Sampel penelitian ini adalah perusahaan sektor minyak dan gas yang terdaftar di BEI periode 2018-2021. Temuan Utama – Penelitian ini menemukan bahwa sebelum Covid-19, profitabilitas dan leverage memiliki pengaruh terhadap kesulitan keuangan. Namun, selama masa pandemi Covid-19, hanya leverage yang berpengaruh terhadap kesulitan keuangan. Selanjutnya, pengaruh ukuran perusahaan terhadap tingkat kesulitan keuangan tidak terdukung. Implikasi Teori dan Kebijakan – Hasil penelitian ini memperkuat teori keagenan dalam kesulitan keuangan perusahaan. Pada aspek praktik, penelitian ini merekomendasikan lembaga keuangan untuk memprioritaskan pendanaan pada perusahaan di sektor minyak dan gas Kebaruan Penelitian - Kebaruan dari penelitian ini terletak pada pengujian yang komprehensif terhadap dampak profitabilitas, leverage , dan ukuran perusahaan terhadap kesulitan keuangan sebelum dan selama masa pandemi Covid-19. Abstract – Do Profitability, Leverage, and Company Size Reduce Company Financial Difficulties? Main Purpose - This research investigates the influence of profitability, leverage, and company size on financial difficulties before and during the Covid-19 pandemic. Method – This research uses the multiple linear regression method. The sample is oil and gas sector companies listed on the IDX for 2018-2021. Main Findings – This research found that before Covid-19, profitability and leverage had an influence on financial distress. However, during the Covid-19 pandemic, only leverage had an effect. Furthermore, the influence of company size on financial difficulty is not supported. Theory and Practical Implications - The results of this research strengthen agency theory in corporate financial difficulties. In the practical aspect, this research recommends that financial institutions prioritize funding for companies in the oil and gas sector. Novelty - The novelty of this research lies in its comprehensive examination of the impact of profitability, leverage, and company size on financial difficulties before and during the Covid-19 pandemic.
求助内容：
应助结果提醒方式：
京公网安备 11010802042870号
