EMPIRICAL EVIDENCE OF FINANCIAL DISTRESS IN INDONESIA
Assets: Jurnal Akuntansi dan Pendidikan
View Publication Info| Field | Value | |
| Title |
EMPIRICAL EVIDENCE OF FINANCIAL DISTRESS IN INDONESIA
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| Creator |
Amri, Muhammad Chairul
Aryani, Y Anni |
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| Subject |
Accounting
Financial accounting; Financial distress; External factor; Internal factor; Literature review; Akuntansi keuangan; Kesulitan keuangan; Faktor eksternal; Faktor internal; Tinjauan literatur |
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| 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.
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| Publisher |
Universitas PGRI Madiun
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| Contributor |
—
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| Date |
2021-10-29
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion Peer-reviewed Article |
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| Format |
application/pdf
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| Identifier |
http://e-journal.unipma.ac.id/index.php/assets/article/view/8982
10.25273/jap.v10i2.8982 |
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| Source |
Assets: Jurnal Akuntansi dan Pendidikan; Vol 10, No 2 (2021); 165-179
2477-4995 2302-6251 |
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| Language |
eng
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| 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 |
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| Rights |
Copyright (c) 2021 Muhammad Chairul Amri, Y. Anni Aryani
http://creativecommons.org/licenses/by-sa/4.0 |
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