Abstract

<p><em>The objective of the research was to examine the influence of size, firm age, CR, DER, ROA, ROE, NPM, EPS, and PER on financial distress level with. The population was manufacture companies listed in BEI (the Indonesia Stock Exchange) in the period of 2010-2014. The samples were 73 manufacture companies listed in BEI, taken by using purposive sampling technique so that there were 365 observations. The data were secondary data which were obtained from financial statement. The gathered data were analyzed by using multiple linear regression analysis and path analysis with an SPSS 21 software program. The result of the research showed that ROA had negative and significant influence on financial distress level. Firm size, Current Ratio, DER, ROE, EPS, and PER had negative and insignificant influence on financial distress level. Meanwhile, firm age had positive but insignificant influence on financial distress level, and NPM had positive and significant influence on financial distress level. </em></p>

Highlights

  • The objective of the research was to examine the influence of size, firm age, Current Ratio (CR), Debt to Equity Ratio (DER), Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin (NPM), Earning Per Share (EPS), and Price Earning Ratio (PER) on financial distress level with

  • The objective of the research was to examine the influence of size, firm age, CR, DER, ROA, ROE, NPM, EPS, and PER on financial distress level with

  • The population was manufacture companies listed in Bursa Efek Indonesia (BEI) in the period of 2010-2014

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Summary

Jurnal Akuntansi dan Bisnis

Abstrak Tujuan penelitian ini adalah untuk menguji pengaruh ukuran, umur perusahaan, CR, DER, ROA, ROE, NPM, EPS dan PER terhadap tingkat financial distresss. Populasi dalam penelitian ini adalah perusahaan kelompok manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2010-2014. Sehingga sampel yang digunakan adalah 73 perusahaan kelompok manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Jenis data yang digunakan dalam penelitian ini adalah data skunder yang berasal dari laporan keuangan. Current RatioDER, ROE, EPS dan PER memiliki pengaruh yang negative tidak signifikan terhadap tingkat financial distress. Umur perusahaan pengaruh yang positif tetapi tidak signifikan terhadap tingkat financial distress dan NPM memiliki pengaruh yang positif signifikan terhadap tingkat financial distress. Kata kunci : Ukuran Perusahaan, Umur Perusahaan, CR, DER, ROA, ROE, NPM, EPS dan PER, Tingkat financial distresss

Sejumlah studi telah dilakukan untuk mengetahui kegunaan analisis rasio keuangan
Sementara financial distress adalah
Umur Perusahaan
Uji Normalitas melihat pada grafik scatterplot yaitu sebaran
Adjusted R Square
Sum of Squares Df Mean Square
Artinya EPS yang tinggi memberikan
Hal ini sejalan dengan penelitian yang
Dari hasil penelitian yang dilakukan dapat
Symposium On Management
Full Text
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