EMPIRICAL EVIDENCE OF FINANCIAL DISTRESS IN INDONESIA

Assets: Jurnal Akuntansi dan Pendidikan

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Field Value
 
Title EMPIRICAL EVIDENCE OF FINANCIAL DISTRESS IN INDONESIA
 
Creator Amri, Muhammad Chairul
Aryani, Y Anni
 
Subject Accounting
Financial accounting; Financial distress; External factor; Internal factor; Literature review; Akuntansi keuangan; Kesulitan keuangan; Faktor eksternal; Faktor internal; Tinjauan literatur
 
Description ABSTRACTThis study aims to give empirical evidence on the development of research on financial distress in Indonesia. We identified articles with a cause-effect relationship where financial distress was used as the dependent variable. This study analyzed twenty-eight articles about financial distress, obtained from eighteen nationally accredited journals indexed under Sinta 2. We classified articles based on the research variables used, then analyzed them by using the charting field method. This study found that internal factors such as financial condition and corporate governance are used more often than external factors such as inflation, exchange rate, and Gross Domestic Product (GDP) in research about financial distress in Indonesia. Moreover, some variables gave inconsistent results and should be studied further to find such inconsistencies.ABSTRAKPenelitian ini bertujuan untuk memberikan bukti empiris tentang studi perkembangan financial distress di Indonesia. Kami mengidentifikasi artikel yang memiliki hubungan sebab akibat dimana financial distress ditempatkan sebagai variabel dependen. Penelitian ini menganalisis dua puluh delapan artikel tentang financial distress yang berasal dari delapan belas jurnal nasional terakreditasi dan terindeks Sinta 2. Kami mengklasifikasikan artikel berdasarkan variabel penelitian yang digunakan, kemudian melakukan pendekatan pemetaan (charting field). Studi ini menemukan faktor internal seperti kondisi keuangan dan tata kelola perusahaan lebih sering digunakan dibandingkan dengan faktor eksternal seperti inflasi, nilai tukar dan produk domestic bruto (PDB) dalam penelitian financial distress. Selain itu, terdapat beberapa variabel yang menunjukkan ketidakkonsistenan terhadap financial distress. Sehingga, perlu dilakukan pengkajian mendalam untuk mengetahui penyebab ketidakkonsistennya variabel-variabel tersebut.
 
Publisher Universitas PGRI Madiun
 
Contributor
 
Date 2021-10-29
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://e-journal.unipma.ac.id/index.php/assets/article/view/8982
10.25273/jap.v10i2.8982
 
Source Assets: Jurnal Akuntansi dan Pendidikan; Vol 10, No 2 (2021); 165-179
2477-4995
2302-6251
 
Language eng
 
Relation http://e-journal.unipma.ac.id/index.php/assets/article/view/8982/3754
http://e-journal.unipma.ac.id/index.php/assets/article/downloadSuppFile/8982/1322
http://e-journal.unipma.ac.id/index.php/assets/article/downloadSuppFile/8982/1362
 
Rights Copyright (c) 2021 Muhammad Chairul Amri, Y. Anni Aryani
http://creativecommons.org/licenses/by-sa/4.0
 

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