Open AccessPengaruh Rasio Keuangan, Ukuran Perusahaan Dan Biaya Agensi Terhadap Financial Distress
Author(s) -
Deanisyah Suryani Putri,
Erinos Nr
Publication year - 2020
Publication title -
jurnal eksplorasi akuntansi
Language(s) - English
Resource type - Journals
ISSN - 2656-3649
DOI - 10.24036/jea.v2i1.199
Subject(s) - nonprobability sampling , stock exchange , market liquidity , financial distress , business , profitability index , leverage (statistics) , sample (material) , financial ratio , logistic regression , finance , accounting , financial system , statistics , mathematics , population , chemistry , demography , chromatography , sociology
This study discusses financial comparisons, company size and agency costs to financial difficulties. The sample used in this study is a retail company listed on the Stock Exchange in 2016-2018 with a sampling method that is purposive sampling, so a sample of 19 companies is obtained. This study uses logistic regression data analysis techniques. The results showed that profitability, liquidity had a significant negative effect and leverage had a significant positive effect on financial distress, while company size and agency costs had no significant effect on financial distress.