This study aims to predict financial distress through the variable lancer ratio, return on assets and debt to equity ratio since 1, 2 and 3 years before it occurs in manufacturing companies listed on the Indonesia Stock Exchange. The study population was all manufacturing companies listed on the Indonesia Stock Exchange, and by using purposive sampling, a sample of 66 companies was obtained. The data analysis method used is logistic regression. The results showed the current ratio variable, return on assets and debt to equity ratio, together had a significant effect on the probability of financial distress for one, two and three years before it occurred in the manufacturing companies listed on the Indonesia Stock Exchange since one, two and three before it occurs at α = 5 percent. The level of prediction accuracy of the effect of financial ratio information on the probability of financial distress on companies that have been listed on the Indonesia Stock Exchange since one, two and three years before experiencing financial distress occurred respectively was 97.0 percent, 77.3 percent and 74.2 percent. The current ratio variable and the debt to equity ratio partially do not significantly influence the probability of financial distress for one, two and three years before it occurs, whereas the debt to equity ratio partially has a positive and significant effect on financial distress for one, two and three years before it occurs in companies that have been listed on the Indonesia Stock Exchange.
Artikel ini menjelaskan pengaruh lingkungan sosial terhadap hasil belajar siswa di kelas III SD Negeri 038095 Barisan Sirait kecamatan Siempat Nempu Hilir kabupaten Dairi tahun pembelajaran 2021/2022. Penelitian dalam artikel ini menggunakan metode deskriptif analitik. Populasi penelitian melibatkan 31 siswa kelas III SD Negeri 038095 Barisan Sirait kecamatan Siempat Nempu Hilir kabupaten Dairi. Pengambilan sampel dengan mengunakan purposive sample. Hasil penelitian menunjukkan bahwa hasil pengujian korelasi dapat dilihat pada nilai koefesien korelasi sebesar 0,991 artinya (0,991) > (0,355) maka diterima. Maka terdapat pengaruh yang sangat kuat antara lingkungan sosial terhadap hasil belajar siswa kelas III SD Negeri 038095 Barisan Sirait kecamatan Siempat Nempu Hilir kabupaten Dairi. Dapat juga dilihat dari hasil pengujian uji-t dimana thitung 40,768 ≥ ttabel 2,045sehingga menyatakan bahwa diterima. Hal ini menunjukkan bahwa pengaruh yang signifikan dari lingkungan sosial terhadap hasil belajar siswa pada kelas III SD Negeri 038095 Barisan Sirait kecamatan Siempat Nempu Hilir kabupaten Dairi tahun pembelajaran 2021/2022.
This study aims to determine the effect of debt levels, company size, sales volatility on earnings persistence. The population in this study are infrastructure companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The sample in this study was determined using a purposive sampling method. The selected samples were 16 companies with 4 periods or the same as the 64 samples used in this study. The data analysis method used in this study is multiple linear regression analysis. Based on the results of testing the hypothesis, it can be concluded that partially the level of debt has an effect on earnings persistence, while firm size has an effect on firm size, and sales volatility shows a negative relationship, meaning that sales volatility has no effect on earnings persistence.
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