Pengaruh Likuiditas, Leverage dan Sales growth terhadap Financial Distress Perusahaan Manufaktur di BEI Sebelum dan Sesudah Covid
DOI:
https://doi.org/10.31004/jpdk.v4i4.6046Abstract
Penelitian ini bertujuan untuk menguji dan mengetahui pengaruh dari rasio keuangan seperti likuiditas, leverage, dan sales growth terhadap financial distress perusahaan pada saat sebelum dan sesudah pandemi covid-19. Populasi dan sampel yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI periode 2018-2020. Pengukuran perusahaan untuk financial distress ini menggunakan metode altman z- score, untuk likuiditas menggunakan current ratio, leverage menggunakan debt equity ratio. Hasil penelitian ini pada saat sebelum pandemi covid-19 menunjukkan bahwa likuiditas signifikan berpengaruh positif, variabel sales growth signifikan berpengaruh negatif terhadap financial distress, sedangkan leverage tidak berpengaruh terhadap financial distress. Sedangkan setelah pandemi covid-19 menunjukkan hasil bahwa, likuiditas signifikan berpengaruh positif terhadap financial distress, leverage signifikan berpengaruh positif terhadap financial distress, dan sales growth signifikan berpengaruh negatif terhadap financial distress.Downloads
Published
2022-08-14
How to Cite
Subagyo, . S., Pakpahan, Y. ., Budiman, . F. ., & Prasetya, W. . (2022). Pengaruh Likuiditas, Leverage dan Sales growth terhadap Financial Distress Perusahaan Manufaktur di BEI Sebelum dan Sesudah Covid. Jurnal Pendidikan Dan Konseling (JPDK), 4(4), 3663–3674. https://doi.org/10.31004/jpdk.v4i4.6046
Issue
Section
Articles
License
Copyright (c) 2022 Subagyo, Yunus Pakpahan, Felix Budiman, Wahyu Prasetya
![Creative Commons License](http://i.creativecommons.org/l/by-sa/4.0/88x31.png)
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike 4.0 International License that allows others to share the work with an acknowledgement of the works authorship and initial publication in this journal. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journals published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).