Pengaruh Rasio Keuangan Pada Financial Distress Perusahaan Ritel Yang Terdaftar di Bursa Efek Indonesia (BEI)

Ni Wayan Agustini; Ni Gusti Putu Wirawati

doi:10.24843/EJA.2019.v26.i01.p10

Pengaruh Rasio Keuangan Pada Financial Distress Perusahaan Ritel Yang Terdaftar di Bursa Efek Indonesia (BEI)

Ni Wayan Agustini Fakultas Ekonomi dan Bisnis, Universitas Udayana
Ni Gusti Putu Wirawati Fakultas Ekonomi dan Bisnis, Universitas Udayana

DOI: https://doi.org/10.24843/EJA.2019.v26.i01.p10

Abstract

This study aims to obtain empirical evidence regarding the effect of financial ratios, namely liquidity ratios, leverage, profitability, activity, and growth on retail financial distress companies listed on the Indonesia Stock Exchange (IDX). The study was conducted during the period 2013-2017 with a total sample of 75 observations selected by non-probability sampling method, namely purposive sampling. The data analysis technique used is logistic regression analysis. The results of the study prove that leverage ratios have a positive effect on financial distress. Profitability ratios and activity ratios have a negative effect on financial distress. The liquidity ratio and growth ratio have no effect on financial distress.

Keywords: financial ratio, financial distress, interest coverage ratio

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Published

2019-01-14

How to Cite

AGUSTINI, Ni Wayan; WIRAWATI, Ni Gusti Putu. Pengaruh Rasio Keuangan Pada Financial Distress Perusahaan Ritel Yang Terdaftar di Bursa Efek Indonesia (BEI). E-Jurnal Akuntansi, [S.l.], v. 26, n. 1, p. 251 - 280, jan. 2019. ISSN 2302-8556. Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/44137>. Date accessed: 19 nov. 2024. doi: https://doi.org/10.24843/EJA.2019.v26.i01.p10.

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