盈利能力、杠杆率和流动性对财务困境的影响（2018-2022 年期间在 IDX 上市的食品子行业制造公司和饮料案例研究）

International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Pub Date : 2024-04-19 DOI:10.61990/ijamesc.v2i2.209

Marcell Gilbert Immanuel, Afrizal Nilwan, Haninun

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引用次数: 0

摘要

本研究旨在确定 2018-2022 年期间印尼证券交易所（IDX）食品饮料（F&B）公司的盈利能力（X1）、杠杆率（X2）和流动性（X3）对财务困境（Y）的影响。盈利能力（X1）用投资回报率衡量，杠杆率（X2）用DAR衡量，流动性（X3）用CR值衡量。本研究采用定量方法，研究对象为 2018 年至 2022 年在印尼证券交易所上市的食品饮料公司。抽样程序采用目的性抽样策略，共获得 16 家食品饮料公司作为研究样本。采用多元线性回归模型进行数据分析。本研究结果表明，2018-2022年期间食品饮料制造企业遭遇的财务困境（Y）受盈利能力（X1）、杠杆率（X2）和流动性（X3）的正向影响显著。

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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EFFECT OF PROFITABILITY, LEVERAGE AND LIQUIDITY AGAINST FINANCIAL DISTRESS (CASE STUDY OF FOOD SUBSECTOR MANUFACTURING COMPANY AND BEVERAGE LISTED ON IDX FOR THE 2018-2022 PERIOD)

The purpose of this study is to determine the impact of profitability (X1), leverage (X2), and liquidity (X3) on financial distress (Y) in food and beverage (F&B) companies on the Indonesia Stock Exchange (IDX) during the 2018-2022 period. Profitability (X1) is measured by ROA, leverage (X2) using DAR and liquidity (X3) by CR value. This research uses quantitative methodology with the population of food & beverage companies that have been listed on the Indonesia Stock Exchange from 2018 to 2022. The sampling procedure used a purposive sampling strategy and resulted in a total of 16 food and beverage companies as research samples. Data analysis using multiple linear regression models. The findings of this research show that the financial distress (Y) experienced by food and beverage manufacturing companies in the 2018-2022 period was significantly influenced by profitability (X1), leverage (X2) and liquidity (X3) positively.

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International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)

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