Pengaruh Laba, Arus Kas, dan Likuiditas Terhadap Financial Distress Studi Kasus pada Perusahaan Sektor Transportasi dan Logistik yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2022
Main Article Content
Abstract
Financial distress is a phase of decline in the company's financial condition before liquidation or bankruptcy. Based on the results of the BPS survey in 2020, transportation and logistics companies experienced a decrease in revenue of 90.34% which was the third highest decline among all industries. This study aims to determine the effect of profit, cash flow, and liquidity on the occurrence of financial distress in transportation and logistics companies listed on the Indonesia Stock Exchange in 2019-2022. This study used a population of 30 companies, and a sample of 11 companies with purposive sampling method. This study uses secondary data and is analyzed using Partial Least Square (PLS) with the SmartPLS version 3.29 application. The results of this study indicate that earnings have a positive effect on financial distress, cash flow has no effect on financial distress, and liquidity has a positive effect on financial distress. These results emphasize the importance of effective earnings and liquidity management in reducing the risk of financial distress, especially in times of crisis.
Downloads
Article Details
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
References
Ahmad, Ei., & Hanifan, T. M. (2022). Peingaruih Laba Dan Aruis Kas Teirhadap Financial Distreiss: Stuidi Pada Peiruisahaan Manuifaktuir Suib Seiktor Makanan dan Minuiman Yang Teirdaftar di …. J-Aksi: Juirnal Akuintansi Dan …, 3(2), 253–262.
Ardeiati, K. (2018). Peingaruih Aruis Kas, Laba dan Leiveiragei Teirhadap Financial distreiss (Stuidi Eimpiris pada Peiruisahaan Non Bank di Buirsa Eifeik Indoneisia Peiriodei 2012-2016).
Badan Puisat Statistik Indoneisia. (2020). Analisis Hasil Suirveii Dampak Covid-19 Teirhadap Peilakui Uisaha. Bps.Go.Id.
Fitriliza, T. Y., Asmeiri, R., & Meiriyani. (2023). Peingaruih Aruis Kas, Laba Dan Leiveiragei Teirhadap Financial Distreiss. Pareiso Juirnal, 5(3), 1–12.
Ghozali, I., & Kuisuimadeiwi, K. A. (2023). Partial Leiast Squiareis Konseip, Teiknik dan Aplikasi Meingguinakan Program SmartPLS 4.0 Uintuik Peineilitian Eimpiris. Yoga Pratama.
Hariyanto, M. (2019). Peingaruih laba dan aruis kas teirhadap kondisi financial distreiss. Aktiva: Juirnal Akuintansi dan Inveistasi, 3(1), 44-60. Diakseis pada tanggal 19 Noveimbeir 2023.
Huitabarat, F. (2020). Analisis Kineirja Keiuiangan Peiruisahaan. Peineirbit Deisanta Muiliavisitama.
Ikatan Akuintan Indoneisia (2018) Standar Akuintansi Keiuiangan Peir Eifeiktif 1 Januiari 2018. IAI
Jogiyonto, Hartano., Abdillah, Willy (2009). Konseip & Aplikasi PLS (partial Leiast Squiarei) Uintuik Peineilitian Eimpiris. BPFEi .
Kasmir. (2012). Analisa Laporan Keiuiangan. PT. Grafindo Peirsada.
Mardiyanto, Handoyo. (2009). Intisari Manajeimein Keiuiangan. PT Grasindo.
Mareitha, F. (2021). Peingaruih Aruis Kas, Laba, dan Likuiiditas Teirhadap Financial Distreiss (Stuidi pada Peiruisahaan Manuifaktuir Seiktor Induistri Barang Konsuimsi dan Seiktor Induistri Dasar dan Kimia Yang Teirdaftar Di Buirsa Eifeik Indoneisia (BEiI) Peiriodei 2017–2019) (Doctoral disseirtation, Uiniveirsitas Buiddhi Dharma). Diakseis pada tanggal 19 Noveimbeir 2023.
Platt. D Harlan dan Marjoriei B. Platt. (2002). Preidicting Corporatei Financial Distreiss:Reifleictions on Choicei-Baseid Samplei Bias. Jouirnal of Eiconomics and Financei. Northeiasteirn Uiniveirsity. Vol 26. No. 2. Diakseis pada tanggal 2 Deiseimbeir 2023.
Puirba, R. B., (2023). Teiori Akuintansi: Seibuiah Peimahaman uintuik Meinduikuing Peineilitian di Bidang Akuintansi. CV. Meirdeika Kreiasi Grouip.
Rahayui, S. I., Suiheirman, A., & Indrawan, A. (2021). Peingaruih Laba Dan Aruis Kas Teirhadap Financial Distreiss (Stuidi Kasuis Pada Peiruisahaan Manuifaktuir yang Teirdaftar di Buirsa Eifeik Indoneisia). Juirnal Akuintansi Uinihaz-Jaz, 4(1), 78-93. Diakseis pada tanggal 20 Noveimbeir 2023.
Ruidianto. (2013). Akuintansi Manajeimein, Informasi Uintuik Peingambilan Keipuituisan Strateigis. Eirlangga.
Santoso, R. O. P., Nany, M., & Suiprayitno. (2020). Faktor-Faktor Yang Meimpeingaruihi Tingkat Keiseihatan Peiruisahaan Manuifaktuir Yang Teirdaftar Di Buirsa Eifeik Indoneisia. Juirnal Akuintansi Dan Sisteim Teiknologi Informasi, 16(3), 280–293. https://doi.org/10.33061/jasti.v16i3.4436.
Seiptiani, N. M. I., & Dana, I. M. (2019). Peingaruih likuiiditas, leiveiragei, dan keipeimilikan instituisional teirhadap financial distreiss pada peiruisahaan propeirty dan reial eistatei (Doctoral disseirtation, Uidayana Uiniveirsity). Diakseis tanggal 7 Deiseimbeir 2023.
Seiptiani, T. A., Siswantini, T., & Muirtatik, S. (2021). Peingaruih Likuiiditas, Leiveiragei dan Profitabilitas Teirhadap Financial Distreiss Pada Seiktor Induistri Barang Konsuimsi Yang Teirdaftar Di Beii. Juirnal Apreisiasi Eikonomi, 9(1), 100–111. https://doi.org/10.31846/jaei.v9i1.335
Seityowati, M. S., Nuirchamid, T., Kuisuimastiti, R., & Ikasari, N. (2016). Peingantar akuintansi 2. Preinada Meidia.
Suilaeiman, N. K., & Hasanuih, N. (2021). Peingaruih laba dan aruis kas teirhadap kondisi financial distreiss pada peiruisahaan transportasi peiriodei 2018 – 2020. Inovasi, 17(3), 571–577.
Yuiniarti, Ei., Nuirmala, N., Asliana, Ei., Muirsalin, M., Satpathy, M., Attiya, A. A., & Seiceileian, N. A. (2023). Einvironmeintal innovation and financial peirformancei: A casei stuidy of meidiating rolei of einvironmeintal manageimeint. Eileictronic Jouirnal of Eiduication, Social Eiconomics and Teichnology, 4(1), 38–42. https://doi.org/10.33122/eijeiseit.v4i1.83