THE INFLUENCE OF CASH FLOW AND PROFITS ON FINANCIAL DISTRESS CONDITIONS IN MANUFACTURING COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE FOR THE 2019-2021 PERIOD
Keywords:
Pengaruh Arus Kas, Laba Terhadap Financial DistressAbstract
: In the midst of a financial crisis, the correlation between cash flow and profit is the subject of this study. This is a comparative causal research that employs descriptive quantitative methodologies. The last three years of the observation period were covered in this research, and it focused on the analysis of financial data from the Indonesia Stock Exchange (2019-2021). In the course of this investigation, a documentation strategy was used to collect the necessary data. A list of companies that trade on the IDX as well as financial data for the period of 2019-2021 are included in the information that was obtained. The graph indicates that 4.7 RSQ is equivalent to 0.893, which is 8.93 percent. The relevance of this independent variable in the model that was employed for this study is shown by the fact that earnings and cash flow account for 8.93 percent of the variance in financial stress.
References
Atmini, Sari dan Wuryana. 2005. “Manfaat Laba dan Arus Kas untuk Memprediksi Kondisi Financial Distress pada Perusahaan Textile Mill Products dan Apparel and Other Textile Products terdaftar di Bursa Efek Jakarta. Simposium Nasional Akuntansi VIII, Solo, hal. 460-474.
Antikasari, T. W., & Djuminah.2017. "Memprediksi Financial Distress Dengan Binary Logit Regression Perusahaan Manufaktur". Jurnal Keuangan dan Perbankan, Vol. 21 No. 2 Hal. 265-275.
Aldiana, F. (2017). Efektivitas Layanan Bimbingan Kelompok Menggunakan Metode Sosiodrama untuk Meningkatkan Pemahaman Siswa tentang Bulying.Tesis. Padang: UNP Press.
Fanny Nailufar, Sufitrayati dan Badaruddin.2018. Pengaruh Laba dan Arus Kas Terhadap Kondisi Financial Distress Pada Perusahaan Non Bank Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Penelitian Ekonomi Akuntansi (Jensi), Vol. 2, No. 2, Desember 2018
Gunawan, Aries Widya, et al. "Financial Distress di BUMN dan Faktor-faktor Yang Mempengaruhi." Ekuitas: Jurnal Ekonomi Dan Keuangan 3.2 (2019): 226-243
Ratna, I., dan Marwati. 2018. "Analisis Faktor- Faktor yang Mempengaruhi Kondisi Financial Distress pada Perusahaan yang Delisting Dari Jakarta Islamic Index Tahun 2012-2016". Jurnal Tabarru’ : Islamic Banking and Finance, Vol. 1, No. 1, hlm: 51-62.
Supriyono, R. A. (2018). Akuntansi Keprilakuan. Gajah Mada University Press
Parulian, Safrida 2007. “Hubungan Struktur Kepemilikan, Komisaris Independen dan Kondisi Financial Distress”. Jurnal Akuntansi dan Keuangan Integrity. Vol.1 No.3.
Haines et al, 2019, goleman, daniel; boyatzis, Richard; Mckee, A., Haines et al, 2019, goleman, daniel; boyatzis, Richard; Mckee, A., Haines et al, 2019, & goleman, daniel; boyatzis, Richard; Mckee, A. (2019). Jurnal Informasi. 53(9), 1689–1699.
Musfira, Hartina. "Pengaruh Laba Dan Arus Kas Dalam Memprediksi Kondisi Financial Distress Di Bursa Efek Indonesia."
Mulyadi, Roza. "Pengaruh Rasio Profitabilitas Terhadap Penilaian Kinerja Model Z-Score Altman Pada Perusahaan Farmasi di Bursa Efek Indonesia (BEI)." JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi 3.1 (2016).
Fanni Djongkong dan Maria Rio Rita. 2014. Manfaat Laba dan Arus Kas dalam Memprediksi Kondisi Financial Distress Pada Perusahaan Sektor Industri yang Terdaftar di BEI; Skripsi, Universitas Kristen Satya Wacana Diponegoro.
