Analisis Financial Distress Dengan Pendekatan Altman Pada Awal Covid-19 Di Indonesia (Studi Empiris Perusahaan Transportasi dan Logistik Periode 2019)

JURNAL AKUNTANSI DAN PAJAK

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Field Value
 
Title Analisis Financial Distress Dengan Pendekatan Altman Pada Awal Covid-19 Di Indonesia (Studi Empiris Perusahaan Transportasi dan Logistik Periode 2019)
 
Creator Hafsari, Nanda Ayu
Setiawanta, Yulita
 
Subject Profitabilitas; Leverage; Likuiditas; Financial Distress; and Covid-19.
Akuntansi Keuangan
 
Description The purpose of this study is to analyze financial distress with Altman's (Z-Score) approach to transportation and logistics manufacturing companies during the covid-19 pandemic. The financial ratios analyzed are Return On Assets, Return On Equity, Current Ratio, and Debt To Asset Ratio as independent variables and Financial Distress as dependent variables. The population and samples in this study are Transportation and Logistics manufacturing companies listed on the Indonesia Stock Exchange in 2019. The samples in this study used census sampling techniques and were processed using logistic regression analysis. From the results of the study, it shows that the profitability ratio measured by Return On Assets and liquidity ratio measured by current ratio affect the company's financial distress prediction. The profitability ratio measured by Return On Equity and the leverage ratio measured by the Debt To Asset Ratio have no effect on the company's financial distress.
 
Publisher ITB AAS INDONESIA
 
Contributor Nanda Ayu Hafsari, Fakultas Ekonomi dan Bisnis, Universitas Dian Nuswantoro Semarang
Yulita Setiawanta, Fakultas Ekonomi dan Bisnis, Universitas Dian Nuswantoro Semarang.
 
Date 2021-07-31
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://jurnal.stie-aas.ac.id/index.php/jap/article/view/2309
10.29040/jap.v22i1.2309
 
Source Jurnal Akuntansi dan Pajak; Vol 22, No 1 (2021): JAP, Vol. 22, No. 1, 2021
2579-3055
1412-629X
 
Language eng
 
Relation http://jurnal.stie-aas.ac.id/index.php/jap/article/view/2309/pdf
 
Rights Copyright (c) 2021 Jurnal Akuntansi dan Pajak
http://creativecommons.org/licenses/by/4.0
 

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