{"title":"盈利能力控制器，以公司价值为干预变量的公司规模对抗财务困境","authors":"Durrotun Nafisah, Kesi Widjajanti, Yuli Budiati","doi":"10.26623/jreb.v16i1.6773","DOIUrl":null,"url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui pengaruh langsung profitabilitas, ukuran perusahaan terhadap financial distress. Selain itu untuk mengetahui pengaruh tidak langsung profitabilitas dan ukuran perusahaan terhadap financial distress melalui nilai perusahaan. Jenis penelitian ini ialah kuantitatif dengan sampel yang digunakan sebanyak 33 perusahaan dari populasi sebanyak 45 perusahaan sektor transportasi yang terdaftar di BEI 2019-2021. Penelitian ini menggunakan data sekunder yang dipublikasikan oleh Bursa Efek Indonesia. Analisis data dilakukan dengan pendekatan kuantitatif menggunakan eviews versi 12. Hasil penelitian ini menunjukkan bahwa: (1) Profitabilitas berpengaruh terhadap nilai perusahaan. (2) Ukuran Perusahaan tidak berpengaruh terhadap nilai perusahaan. (3) Profitabilitas berpengaruh terhadap financial distress. (4) Ukuran perusahaan tidak berpengaruh terhadap financial distress. (5) Nilai perusahaan berpengaruh terhadap financial distress. (6) Nilai Perusahaan tidak mampu memediasi hubungan profitabilitas terhadap financial distress. (7) Nilai perusahaan tidak mampu memediasi hubungan ukuran perusahaan terhadap financial distress.This study aims to determine the direct effect of profitability and company size on financial distress, in addition to knowing the indirect effect of profitability and company size on financial distress through firm value. This type of research is quantitative, with a sample of 33 companies from a population of 45 transportation sector companies listed on the IDX 2019-2021. This study uses secondary data published by the Indonesia Stock Exchange. Data analysis was carried out using a quantitative approach using Eviews version 12. The results of this study indicate that: (1) Profitability affects firm value. (2) Company size does not affect firm value. (3) Profitability affects financial distress. (4) Firm size does not affect financial distress. (5) Firm value affects financial distress. (6) Firm value cannot mediate the relationship between profitability and financial distress. (7) Firm value cannot mediate the relationship between firm size and financial distress.","PeriodicalId":31922,"journal":{"name":"Jurnal Riset Ekonomi dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2023-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Pengaruh profitabilitas, ukuran perusahaan terhadap financial distress dengan nilai perusahaan sebagai variabel intervening\",\"authors\":\"Durrotun Nafisah, Kesi Widjajanti, Yuli Budiati\",\"doi\":\"10.26623/jreb.v16i1.6773\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"Penelitian ini bertujuan untuk mengetahui pengaruh langsung profitabilitas, ukuran perusahaan terhadap financial distress. Selain itu untuk mengetahui pengaruh tidak langsung profitabilitas dan ukuran perusahaan terhadap financial distress melalui nilai perusahaan. Jenis penelitian ini ialah kuantitatif dengan sampel yang digunakan sebanyak 33 perusahaan dari populasi sebanyak 45 perusahaan sektor transportasi yang terdaftar di BEI 2019-2021. Penelitian ini menggunakan data sekunder yang dipublikasikan oleh Bursa Efek Indonesia. Analisis data dilakukan dengan pendekatan kuantitatif menggunakan eviews versi 12. Hasil penelitian ini menunjukkan bahwa: (1) Profitabilitas berpengaruh terhadap nilai perusahaan. (2) Ukuran Perusahaan tidak berpengaruh terhadap nilai perusahaan. (3) Profitabilitas berpengaruh terhadap financial distress. (4) Ukuran perusahaan tidak berpengaruh terhadap financial distress. (5) Nilai perusahaan berpengaruh terhadap financial distress. (6) Nilai Perusahaan tidak mampu memediasi hubungan profitabilitas terhadap financial distress. (7) Nilai perusahaan tidak mampu memediasi hubungan ukuran perusahaan terhadap financial distress.This study aims to determine the direct effect of profitability and company size on financial distress, in addition to knowing the indirect effect of profitability and company size on financial distress through firm value. This type of research is quantitative, with a sample of 33 companies from a population of 45 transportation sector companies listed on the IDX 2019-2021. This study uses secondary data published by the Indonesia Stock Exchange. Data analysis was carried out using a quantitative approach using Eviews version 12. The results of this study indicate that: (1) Profitability affects firm value. (2) Company size does not affect firm value. (3) Profitability affects financial distress. (4) Firm size does not affect financial distress. (5) Firm value affects financial distress. (6) Firm value cannot mediate the relationship between profitability and financial distress. (7) Firm value cannot mediate the relationship between firm size and financial distress.\",\"PeriodicalId\":31922,\"journal\":{\"name\":\"Jurnal Riset Ekonomi dan Bisnis\",\"volume\":\" \",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2023-05-31\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Jurnal Riset Ekonomi dan Bisnis\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.26623/jreb.v16i1.6773\",\"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 Riset Ekonomi dan Bisnis","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.26623/jreb.v16i1.6773","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Pengaruh profitabilitas, ukuran perusahaan terhadap financial distress dengan nilai perusahaan sebagai variabel intervening
Penelitian ini bertujuan untuk mengetahui pengaruh langsung profitabilitas, ukuran perusahaan terhadap financial distress. Selain itu untuk mengetahui pengaruh tidak langsung profitabilitas dan ukuran perusahaan terhadap financial distress melalui nilai perusahaan. Jenis penelitian ini ialah kuantitatif dengan sampel yang digunakan sebanyak 33 perusahaan dari populasi sebanyak 45 perusahaan sektor transportasi yang terdaftar di BEI 2019-2021. Penelitian ini menggunakan data sekunder yang dipublikasikan oleh Bursa Efek Indonesia. Analisis data dilakukan dengan pendekatan kuantitatif menggunakan eviews versi 12. Hasil penelitian ini menunjukkan bahwa: (1) Profitabilitas berpengaruh terhadap nilai perusahaan. (2) Ukuran Perusahaan tidak berpengaruh terhadap nilai perusahaan. (3) Profitabilitas berpengaruh terhadap financial distress. (4) Ukuran perusahaan tidak berpengaruh terhadap financial distress. (5) Nilai perusahaan berpengaruh terhadap financial distress. (6) Nilai Perusahaan tidak mampu memediasi hubungan profitabilitas terhadap financial distress. (7) Nilai perusahaan tidak mampu memediasi hubungan ukuran perusahaan terhadap financial distress.This study aims to determine the direct effect of profitability and company size on financial distress, in addition to knowing the indirect effect of profitability and company size on financial distress through firm value. This type of research is quantitative, with a sample of 33 companies from a population of 45 transportation sector companies listed on the IDX 2019-2021. This study uses secondary data published by the Indonesia Stock Exchange. Data analysis was carried out using a quantitative approach using Eviews version 12. The results of this study indicate that: (1) Profitability affects firm value. (2) Company size does not affect firm value. (3) Profitability affects financial distress. (4) Firm size does not affect financial distress. (5) Firm value affects financial distress. (6) Firm value cannot mediate the relationship between profitability and financial distress. (7) Firm value cannot mediate the relationship between firm size and financial distress.
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