ANALISIS PENGARUH LIKUIDITAS, LEVERAGE, DAN PROFITABILITAS TERHADAP FINANCIAL DISTRESS

Jurnal Akuntansi Prima Volume VIII

Jum'at, 22 Februari 2019 13:45 | Sudah dibaca 616 kali

Financial distress occurred before the colaps. Financial distress model needs to be developed, because by knowing the condition of financial distress company since early expected to be action to anticipate condition leading to bankruptcy. Researchers conduct research on trading companies listed on the Indonesia Stock Exchange period 2013-2016. The population to be used in this study is a trading company listed on the Indonesia Stock Exchange from the period 2013-2016 which amounted to 56 companies. The total amount of sample data used in this study is 80 samples taken from the number of samples of 20 companies multiplied by 4 period of research. The results of this study indicate that Liquidity partially affects the financial distress while Leverage and profitability have no effect on financial distress.

Kata Kunci: Liquidity, leverage, profitability, and Financial Distress