{"title":"公司规模,盈利能力,通货膨胀和财务困境","authors":"Elisabeth Christina, Nurainun Bangun","doi":"10.24912/jpa.v4i3.19979","DOIUrl":null,"url":null,"abstract":"The purpose of this study was to analyze the effect of company size, profitability, and inflation on financial distress in manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2017-2019 period. This study uses 74 manufacturing companies that have been selected through a purposive sampling method with a total of 222 data for three years. The data used in this research are secondary data in the form of financial statements that end on December 31 in each period and also from BPS (Badan Pusat Statistik). Data processing in this study uses Eviews Student Version 11. The results showed that company size had negative and insignificant effect on financial distress, profitability had negative and significant effect on financial distress, and inflation had positive and insignificant effect on financial distress. The implication of this study","PeriodicalId":176185,"journal":{"name":"Jurnal Paradigma Akuntansi","volume":"28 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2022-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Pengaruh Company Size, Profitbility, Dan Inflation Terhadap Financial Distress\",\"authors\":\"Elisabeth Christina, Nurainun Bangun\",\"doi\":\"10.24912/jpa.v4i3.19979\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"The purpose of this study was to analyze the effect of company size, profitability, and inflation on financial distress in manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2017-2019 period. This study uses 74 manufacturing companies that have been selected through a purposive sampling method with a total of 222 data for three years. The data used in this research are secondary data in the form of financial statements that end on December 31 in each period and also from BPS (Badan Pusat Statistik). Data processing in this study uses Eviews Student Version 11. The results showed that company size had negative and insignificant effect on financial distress, profitability had negative and significant effect on financial distress, and inflation had positive and insignificant effect on financial distress. The implication of this study\",\"PeriodicalId\":176185,\"journal\":{\"name\":\"Jurnal Paradigma Akuntansi\",\"volume\":\"28 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2022-07-31\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Jurnal Paradigma Akuntansi\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.24912/jpa.v4i3.19979\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Jurnal Paradigma Akuntansi","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.24912/jpa.v4i3.19979","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
摘要
本研究的目的是分析公司规模、盈利能力和通货膨胀对2017-2019年期间在印度尼西亚证券交易所(BEI)上市的制造业公司财务困境的影响。本研究以74家制造业企业为研究对象,采用有目的的抽样方法,三年共222个数据。本研究中使用的数据是每个期间12月31日结束的财务报表形式的二手数据,也来自BPS (Badan Pusat statistics)。本研究的数据处理使用Eviews Student Version 11。结果表明,公司规模对财务困境具有负向且不显著的影响,盈利能力对财务困境具有负向且显著的影响,通货膨胀对财务困境具有正向且不显著的影响。本研究的意义
Pengaruh Company Size, Profitbility, Dan Inflation Terhadap Financial Distress
The purpose of this study was to analyze the effect of company size, profitability, and inflation on financial distress in manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2017-2019 period. This study uses 74 manufacturing companies that have been selected through a purposive sampling method with a total of 222 data for three years. The data used in this research are secondary data in the form of financial statements that end on December 31 in each period and also from BPS (Badan Pusat Statistik). Data processing in this study uses Eviews Student Version 11. The results showed that company size had negative and insignificant effect on financial distress, profitability had negative and significant effect on financial distress, and inflation had positive and insignificant effect on financial distress. The implication of this study