ANALISIS MEMPREDIKSI FINANCIAL DISTRESS DAN FAKTOR PENGARUHNYA PADA PERUSAHAAN PERTAMBANGAN BEI TAHUN 2019 – 2021

Authors

  • Juan Carlos Pangestu
    ✉ Corresponding author: juancarlospangestu@gmail.com     Universitas Bunda Mulia
  • Denise Insan Hirliana Universitas Bunda Mulia (UBM)

DOI:

https://doi.org/10.33395/owner.v7i3.1532

Keywords:

Debt To Total Aset, Audit Commitee, Financial distress, Return On Asset, Current Ratio, Firm Size

Abstract

Financial distress conditions can occur in a company and this will disrupt the continuity of the company's operations so it is important to know what causes the possibility of a financial distress condition. This study aims to examine the influence of Debt To Total Assets, Audit Committee, ROA, Current Ratio, Company Size. on Financial Distress predictions for mining sector companies listed on the Indonesia Stock Exchange in 2019-2021. Sampling was done by purposive sampling technique. This type of research uses descriptive statistical tests and logistic regression methods. The objects in this study are the financial reports of mining sector companies listed on the IDX from the 2019 -2021 period. The results showed that all independent variables had no effect on financial distress. The research model has a predictive accuracy of financial distress of 84.2 percent. Future research should use non-financial factors or change the research model to be qualitative

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Published

2023-07-01

How to Cite

Pangestu, J. C., & Hirliana , D. I. . (2023). ANALISIS MEMPREDIKSI FINANCIAL DISTRESS DAN FAKTOR PENGARUHNYA PADA PERUSAHAAN PERTAMBANGAN BEI TAHUN 2019 – 2021. Owner : Riset Dan Jurnal Akuntansi, 7(3), 1861-1868. https://doi.org/10.33395/owner.v7i3.1532

Issue

Vol. 7 No. 3 (2023): Vol. 7 No. 3 (2023): Research Artikel Volume 7 Issue 3: Periode Juli 2023

Section

Articles

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Copyright (c) 2023 Juan Carlos Pangestu, Denise Insan Hirliana

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This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

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