Open AccessPengaruh Struktur Kepemilikan, Kinerja Keuangan, Dan Ukuran Perusahaan Terhadap Indikasi Kesulitan Keuangan
Author(s) -
Tiara Ayu Andani,
Elen Puspitasari
Publication year - 2021
Publication title -
jurnal mutiara akuntansi
Language(s) - English
Resource type - Journals
ISSN - 2579-7611
DOI - 10.51544/jma.v6i2.2049
Subject(s) - nonprobability sampling , profitability index , business , leverage (statistics) , market liquidity , population , variables , statistics , financial distress , linear regression , descriptive statistics , regression analysis , accounting , econometrics , business administration , mathematics , finance , financial system , demography , sociology
This reserach aims to determine what can affect financial distress in mining companies and to examine and analyze the impact of the independent variable on the dependent variable. The independent variables used in this research are ownership structure, financial performance and firm size. This research is processed using secondary data types. Tests in this research used descriptive statistics and multiple linear regression analysis to analyze the data. By using the sampling method with purposive sampling technique, 160 data were obtained where this research was processed using the SPSS version 25 program, and the population studied included mining companies listed on the IDX during the 2016-2019 period. This reserach shows that: Institutional Ownership, Liquidity, Leverage, Profitability shows a significant impact on Financial Distress. It is inversely proportional to Managerial Ownership and Company Size which indicate does not have effect on Financial Distress