The main purpose of this research is to examine the effect of Intellectual Capital and its components, namely Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE), and Physical Capital Efficiency (CEE) on the tax planning of manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2019. The sample was selected by purposive sampling method and valid data were 127 companies. Data analysis model assisted by the SPSS version 24 and SmartPLS version 3.3.2 software program. The results of this study indicate that HCE has a positive effect on Tax Planning, CEE has no effect on Tax Planning and SCE has no effect on Tax Planning. The implication of this research is the need to increase intellectual load by minimizing corporate taxes in accordance with applicable tax laws. To improve corporate tax planning.
本研究的主要目的是检验智力资本及其组成部分，即人力资本效率(HCE)，结构资本效率(SCE)和实物资本效率(CEE)对2017-2019年期间在印度尼西亚证券交易所上市的制造公司的税收筹划的影响。样本采用目的抽样法，有效数据为127家企业。数据分析模型由SPSS version 24和SmartPLS version 3.3.2软件程序辅助。本研究结果表明，高绩效绩效对税收筹划有正向影响，高绩效绩效对税收筹划没有影响，高绩效绩效对税收筹划没有影响。本研究的含义是需要根据适用的税法，通过最小化公司税来增加智力负荷。完善企业税收筹划。
{"title":"Pengaruh Intellectual Capital Terhadap Perencanaan Pajak Pada Perusahaan Manufaktur","authors":"Meiry, Estralita Trisnawati","doi":"10.24912/jpa.v4i3.20031","DOIUrl":"https://doi.org/10.24912/jpa.v4i3.20031","url":null,"abstract":"The main purpose of this research is to examine the effect of Intellectual Capital and its components, namely Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE), and Physical Capital Efficiency (CEE) on the tax planning of manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2019. The sample was selected by purposive sampling method and valid data were 127 companies. Data analysis model assisted by the SPSS version 24 and SmartPLS version 3.3.2 software program. The results of this study indicate that HCE has a positive effect on Tax Planning, CEE has no effect on Tax Planning and SCE has no effect on Tax Planning. The implication of this research is the need to increase intellectual load by minimizing corporate taxes in accordance with applicable tax laws. To improve corporate tax planning.","PeriodicalId":176185,"journal":{"name":"Jurnal Paradigma Akuntansi","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126189627","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to ascertain dividend policies, company size, asset structure, and liquidity against debt policies in manufacturing companies listed on the Indonesia Stock Exchange during 2017-2019. This sample was selected by purposive sampling method and data that have been valid are as many as 37 companies. The data processing technique uses multiple regression analysis assisted by using the Eviews program version 11. The results of this study indicate that liquidity has a significant influence on debt policy, and shows the ability to increase the ability of debt policy. The implication in this research is that the ability of the company to pay off debt will have an effect on the level of debt to the company.
{"title":"Pengaruh Dividen Policy, Firm Size, Asset Structure, Dan Liquidity Terhadap Debt Policy","authors":"Yose Roberto, Henryanto Wijaya","doi":"10.24912/jpa.v4i3.19822","DOIUrl":"https://doi.org/10.24912/jpa.v4i3.19822","url":null,"abstract":"This study aims to ascertain dividend policies, company size, asset structure, and liquidity against debt policies in manufacturing companies listed on the Indonesia Stock Exchange during 2017-2019. This sample was selected by purposive sampling method and data that have been valid are as many as 37 companies. The data processing technique uses multiple regression analysis assisted by using the Eviews program version 11. The results of this study indicate that liquidity has a significant influence on debt policy, and shows the ability to increase the ability of debt policy. The implication in this research is that the ability of the company to pay off debt will have an effect on the level of debt to the company.","PeriodicalId":176185,"journal":{"name":"Jurnal Paradigma Akuntansi","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128458161","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The purpose of this study is to determine and test whether profitability, liquidity, leverage and company size affect firm value in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. The sample was selected by purposive sampling method and valid data were 73 companies. Data analysis use descriptive statistics, panel data regression hypothesis testing and classical assumptions using Eviews software version 11. The result of this study indicate that firm size have an effect on firm value. Profitability, Liquidity and Leverage have no effect on firm value. The implication of this research is that there is an increase in the ability of the company to be effective in managing its company which will increase the value of the company so that it will attract investors.
{"title":"Faktor Yang Mempengaruhi Nilai Perusahaan Pada Perusahaan Manufaktur Di Bursa Efek Indonesia","authors":"Samuel Dermawan, Viriany","doi":"10.24912/jpa.v4i3.19725","DOIUrl":"https://doi.org/10.24912/jpa.v4i3.19725","url":null,"abstract":"The purpose of this study is to determine and test whether profitability, liquidity, leverage and company size affect firm value in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. The sample was selected by purposive sampling method and valid data were 73 companies. Data analysis use descriptive statistics, panel data regression hypothesis testing and classical assumptions using Eviews software version 11. The result of this study indicate that firm size have an effect on firm value. Profitability, Liquidity and Leverage have no effect on firm value. The implication of this research is that there is an increase in the ability of the company to be effective in managing its company which will increase the value of the company so that it will attract investors.","PeriodicalId":176185,"journal":{"name":"Jurnal Paradigma Akuntansi","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126632114","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The purpose of this study is to determine the effect of salary, job security/stability, opportunity to advance, advisory received and accounting knowledge with self efficacy as mediating variable on intention on pursuing professional certification. The sampling method used in this study using purposive sampling method and was obtained 108 respondents as samples. The sample used in this study are university or college students located in Jabodetabek area which are Jakarta, Bogor, Depok, Tangerang, and Bekasi. Analysis tool used to calculate outer model, inner model, and hypothesis testing is SmartPLS ver 3.3.2. Meanwhile, to calculate statistic descriptive used SPSS ver.21. The results of this study stated there are positive and significant effect between salary, advisory received, and self efficacy on intention on pursuing professional certification, accounting knowledge on self efficacy, no significant effect between job security/stability and accounting knowledge on intention on pursuing professional certification, negative and significant effect between opportunity to advance on intention on pursuing professional certification, positive and significant effect between accounting knowledge on intention on pursuing professional certification with self efficacy as mediation. The implication of this study is the need to increase he role of lecturers to not only provide knowledge but also provide moral encouragement to increase student self-efficacy so that students are encouraged to take professional certification exams.
本研究旨在以自我效能感为中介变量，探讨薪酬、工作保障/稳定性、晋升机会、接受咨询和会计知识对职业认证追求意向的影响。本研究采用的抽样方法采用目的抽样法，共获得108名受访者作为样本。本研究中使用的样本是位于Jabodetabek地区的大学或大学生，即雅加达，茂物，德波，丹格朗和别加西。用于计算外模型、内模型和假设检验的分析工具为SmartPLS ver 3.3.2。同时，采用SPSS ver.21进行统计描述性计算。本研究结果表明，薪酬、接受咨询、自我效能感对职业认证追求意愿有显著的正向影响，会计知识对自我效能感有显著的正向影响，工作安全感/稳定性与会计知识对职业认证追求意愿无显著影响，晋升机会对职业认证追求意愿有显著的负向影响。以自我效能感为中介，会计知识对职业认证追求意向的正向显著影响。本研究的含义是需要增加讲师的作用，不仅提供知识，还提供道德鼓励，以提高学生的自我效能感，从而鼓励学生参加专业认证考试。
{"title":"Faktor Yang Mempengaruhi Niat Dalam Mengambil Sertifikasi Profesional Dengan Mediator Self Efficacy","authors":"Sherly, F.X. Kurniawan Tjakrawala","doi":"10.24912/jpa.v4i3.20019","DOIUrl":"https://doi.org/10.24912/jpa.v4i3.20019","url":null,"abstract":"The purpose of this study is to determine the effect of salary, job security/stability, opportunity to advance, advisory received and accounting knowledge with self efficacy as mediating variable on intention on pursuing professional certification. The sampling method used in this study using purposive sampling method and was obtained 108 respondents as samples. The sample used in this study are university or college students located in Jabodetabek area which are Jakarta, Bogor, Depok, Tangerang, and Bekasi. Analysis tool used to calculate outer model, inner model, and hypothesis testing is SmartPLS ver 3.3.2. Meanwhile, to calculate statistic descriptive used SPSS ver.21. The results of this study stated there are positive and significant effect between salary, advisory received, and self efficacy on intention on pursuing professional certification, accounting knowledge on self efficacy, no significant effect between job security/stability and accounting knowledge on intention on pursuing professional certification, negative and significant effect between opportunity to advance on intention on pursuing professional certification, positive and significant effect between accounting knowledge on intention on pursuing professional certification with self efficacy as mediation. The implication of this study is the need to increase he role of lecturers to not only provide knowledge but also provide moral encouragement to increase student self-efficacy so that students are encouraged to take professional certification exams.","PeriodicalId":176185,"journal":{"name":"Jurnal Paradigma Akuntansi","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130162504","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Antonius Bryan Leonardo Tarihoran, Rini Tri Hastuti
The purpose of this study is to empirically examine the influence of profitability towards income smoothing practice with firm size as moderating variable in manufacturing companies listed in Indonesia Stock Exchange from period 2017 – 2019. This study used 75 data from manufacturing companies that have been selected using purposive sampling method with total 225 data for three years. The data used are secondary data in the form of financial statements. This research used econometric views (EViews) version 10 software to process the data. The result of research shows that return on equity has negative significant effect and net profit margins has positive significant effect towards income smoothing practice. Firm size has no significant effect towards the relation of return on equity and income smoothing practice, and firm size has no significant influence towards relation of net profit margins and income smoothing practice.
{"title":"Pengaruh Profitability Terhadap Income Smoothing Dengan Moderasi Firm Size Di Perusahaan Manufaktur","authors":"Antonius Bryan Leonardo Tarihoran, Rini Tri Hastuti","doi":"10.24912/jpa.v4i3.20017","DOIUrl":"https://doi.org/10.24912/jpa.v4i3.20017","url":null,"abstract":"The purpose of this study is to empirically examine the influence of profitability towards income smoothing practice with firm size as moderating variable in manufacturing companies listed in Indonesia Stock Exchange from period 2017 – 2019. This study used 75 data from manufacturing companies that have been selected using purposive sampling method with total 225 data for three years. The data used are secondary data in the form of financial statements. This research used econometric views (EViews) version 10 software to process the data. The result of research shows that return on equity has negative significant effect and net profit margins has positive significant effect towards income smoothing practice. Firm size has no significant effect towards the relation of return on equity and income smoothing practice, and firm size has no significant influence towards relation of net profit margins and income smoothing practice.","PeriodicalId":176185,"journal":{"name":"Jurnal Paradigma Akuntansi","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130680436","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Ibrahim dan Ardiansyah Rasyid, Pengaruh Dewan, Natasha Nathania, Ibrahim dan Ardiansyah Rasyid, Fakultas Ekonomi, baik guna, meyakinkan para pihak-pihak, yang berkepentingan, Untuk Mendukung, kesuksesan dari, T. perusahaan, Dalam Menjalankan, kegiatan operasional, perusahaan akan dihadapkan, pada keadaan yang, dapat mempengaruhi, suatu hal yang, tidak dapat dihindarkan, dalam bisnis, ialah ketidakpastian, dimana perusahaan, akan terdorong
This research aims to obtain the empirical evidence regarding the effect of size of board commisioners, leverage, public ownership, and firm size on (ERM) enterprise risk management disclosure on manufacturing companies listed in Indonesia Stock Exchange in 2016-2018. This is a quantitative study used secondary data of 144 companies listed on the Indonesia Stock Exchange over the period of 2016-2018 that have been selected by using purposive sampling techniques. The data was analyzed using panel data regression analysis with random effect model helped by Eviews 11lite and Microsoft Excel 2019. The findings of this study showed that size of board commissiones and leverage have a significant effect on Enterprise Risk Management Disclosure , while public ownership and firm size has no significant effect on on Enterprise Risk Management Disclosure. The implication of this study is the need to increase the implementation of ERM which can help to identify potential events that inflicts negative impacts on firm.
{"title":"Pengaruh Dewan Komisaris, Leverage, Kepemilikan Publik, Dan Firm Size Terhadap Pengungkapan ERM","authors":"Ibrahim dan Ardiansyah Rasyid, Pengaruh Dewan, Natasha Nathania, Ibrahim dan Ardiansyah Rasyid, Fakultas Ekonomi, baik guna, meyakinkan para pihak-pihak, yang berkepentingan, Untuk Mendukung, kesuksesan dari, T. perusahaan, Dalam Menjalankan, kegiatan operasional, perusahaan akan dihadapkan, pada keadaan yang, dapat mempengaruhi, suatu hal yang, tidak dapat dihindarkan, dalam bisnis, ialah ketidakpastian, dimana perusahaan, akan terdorong","doi":"10.24912/jpa.v4i3.19728","DOIUrl":"https://doi.org/10.24912/jpa.v4i3.19728","url":null,"abstract":"This research aims to obtain the empirical evidence regarding the effect of size of board commisioners, leverage, public ownership, and firm size on (ERM) enterprise risk management disclosure on manufacturing companies listed in Indonesia Stock Exchange in 2016-2018. This is a quantitative study used secondary data of 144 companies listed on the Indonesia Stock Exchange over the period of 2016-2018 that have been selected by using purposive sampling techniques. The data was analyzed using panel data regression analysis with random effect model helped by Eviews 11lite and Microsoft Excel 2019. The findings of this study showed that size of board commissiones and leverage have a significant effect on Enterprise Risk Management Disclosure , while public ownership and firm size has no significant effect on on Enterprise Risk Management Disclosure. The implication of this study is the need to increase the implementation of ERM which can help to identify potential events that inflicts negative impacts on firm.","PeriodicalId":176185,"journal":{"name":"Jurnal Paradigma Akuntansi","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130094058","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This research aims to find out the effect of local taxes on increasing DKI Jakarta tax revenue. Sample was selected using purposive sampling method and valid data which was taken from Realization of Local Tax and Local Revenue Report of DKI Jakarta Period 2012-2019. Data processing thecnique using descriptive test, classic assumption test and multiple regression analysis which helped by SPSS Program for windows released 23. The result of this study indicate the hotel taxes have negative effect and not significant on increasing of local revenue. Restaurant taxes have positive effect and significant on the increasing local revenue, and advertising taxes have positive effect and not significant on the increasing of local revenue. The implication of this study is the need to socialize and maximize local taxes collection.
{"title":"Pengaruh Penerimaan Pajak Daerah Terhadap Peningkatan Pad DKI Jakarta Periode 2012-2019","authors":"Maria Pangestu, Ngadiman","doi":"10.24912/jpa.v4i3.20028","DOIUrl":"https://doi.org/10.24912/jpa.v4i3.20028","url":null,"abstract":"This research aims to find out the effect of local taxes on increasing DKI Jakarta tax revenue. Sample was selected using purposive sampling method and valid data which was taken from Realization of Local Tax and Local Revenue Report of DKI Jakarta Period 2012-2019. Data processing thecnique using descriptive test, classic assumption test and multiple regression analysis which helped by SPSS Program for windows released 23. The result of this study indicate the hotel taxes have negative effect and not significant on increasing of local revenue. Restaurant taxes have positive effect and significant on the increasing local revenue, and advertising taxes have positive effect and not significant on the increasing of local revenue. The implication of this study is the need to socialize and maximize local taxes collection.","PeriodicalId":176185,"journal":{"name":"Jurnal Paradigma Akuntansi","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130007784","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study was conducted to examine the effect of family ownership, independent board of commissioners, audit committee, and managerial ownership on firm value with firm performance as a mediating variable in listed manufacturing companies in Indonesian Stock Exchange (IDX) period 2017-2019. Sample was selected using purposive sampling method and consist of 45 companies. This study used Partial Least Squares (PLS-SEM) method and helped by SmartPLS 3.0 software. The results of this study indicate that family ownership, independent board of commissioners, and audit committee have no effect on firm value, while managerial ownership has a significant negative effect on firm value. This study proves that firm performance can mediate the effect of the independent board of commissioners on firm value, but it cannot mediate the effect of family ownership, audit committee, and managerial ownership.
{"title":"Faktor-Faktor Yang Mempengaruhi Nilai Perusahaan Dengan Kinerja Perusahaan Sebagai Variabel Mediasi","authors":"Erica Setiono, Henryanto Wijaya","doi":"10.24912/jpa.v4i3.19732","DOIUrl":"https://doi.org/10.24912/jpa.v4i3.19732","url":null,"abstract":"This study was conducted to examine the effect of family ownership, independent board of commissioners, audit committee, and managerial ownership on firm value with firm performance as a mediating variable in listed manufacturing companies in Indonesian Stock Exchange (IDX) period 2017-2019. Sample was selected using purposive sampling method and consist of 45 companies. This study used Partial Least Squares (PLS-SEM) method and helped by SmartPLS 3.0 software. The results of this study indicate that family ownership, independent board of commissioners, and audit committee have no effect on firm value, while managerial ownership has a significant negative effect on firm value. This study proves that firm performance can mediate the effect of the independent board of commissioners on firm value, but it cannot mediate the effect of family ownership, audit committee, and managerial ownership.","PeriodicalId":176185,"journal":{"name":"Jurnal Paradigma Akuntansi","volume":"108 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115827365","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The purpose of this research is to examine the influence of firm size, liquidity, profitability, sales growth, and tangibility toward capital structure in manufacturing companies listed in the Indonesian Stock Exchange in the period 2017-2019. Sample was selected using purposive sampling method and the valid data was 35 companies. Data processing techniques using multiple linear regression what helped by Eviews program version 10 and Microsoft Excel 2007. The results of this study indicate that liquidity, profitability, and tangibility have negative effect on capital structure, while firm size and sales growth have no effect on capital structure. The implication of this study is manager must pay attention to the factors that can affect the capital structure, because the optimal capital structure can attract investors’ attention.
{"title":"Faktor-Faktor Yang Memengaruhi Struktur Modal","authors":"Mettalina, Sofia Prima Dewi","doi":"10.24912/jpa.v4i3.19810","DOIUrl":"https://doi.org/10.24912/jpa.v4i3.19810","url":null,"abstract":"The purpose of this research is to examine the influence of firm size, liquidity, profitability, sales growth, and tangibility toward capital structure in manufacturing companies listed in the Indonesian Stock Exchange in the period 2017-2019. Sample was selected using purposive sampling method and the valid data was 35 companies. Data processing techniques using multiple linear regression what helped by Eviews program version 10 and Microsoft Excel 2007. The results of this study indicate that liquidity, profitability, and tangibility have negative effect on capital structure, while firm size and sales growth have no effect on capital structure. The implication of this study is manager must pay attention to the factors that can affect the capital structure, because the optimal capital structure can attract investors’ attention.","PeriodicalId":176185,"journal":{"name":"Jurnal Paradigma Akuntansi","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122827676","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This research aims at how the role of leverage, liquidity, operating cash flow, and sales growth on financial distress in manufacturing companies in the basic industry and chemical that are listed on the Indonesia Stock Exchange during 2017-2019. The samples were selected using purposive sampling method and the valid data were 44 companies. The data processing technique using logistic regression analysis assisted by the EViews program version 11 for Windows and Microsoft Excel 2016. The results of this study indicate that leverage has a significant effect on financial distress, and liquidity, operating cash flow, and sales growth have no significant effect against financial distress. The implication of this research is the need to improve company performance and financial performance in order to reduce and avoid the risk of financial distress in the company.
{"title":"Pengaruh Leverage, Likuiditas, Arus Kas Operasi, Dan Sales Growth Terhadap Financial Distress","authors":"Nahla Annabila, Rosmita Rasyid","doi":"10.24912/jpa.v4i3.19975","DOIUrl":"https://doi.org/10.24912/jpa.v4i3.19975","url":null,"abstract":"This research aims at how the role of leverage, liquidity, operating cash flow, and sales growth on financial distress in manufacturing companies in the basic industry and chemical that are listed on the Indonesia Stock Exchange during 2017-2019. The samples were selected using purposive sampling method and the valid data were 44 companies. The data processing technique using logistic regression analysis assisted by the EViews program version 11 for Windows and Microsoft Excel 2016. The results of this study indicate that leverage has a significant effect on financial distress, and liquidity, operating cash flow, and sales growth have no significant effect against financial distress. The implication of this research is the need to improve company performance and financial performance in order to reduce and avoid the risk of financial distress in the company.","PeriodicalId":176185,"journal":{"name":"Jurnal Paradigma Akuntansi","volume":"105 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128906287","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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