Pengaruh Arus Kas, Pertumbuhan Penjualan dan Inflasi Terhadap Financial Distress

Tio Santa Amelia, Yayat Supriyatna, Heraeni Tanuatmodjo

Abstract


This study aims to determine how the influence of cash flow, sales growth and inflation on financial distress. The sample used in this research is property and real estate companies listed on the Indonesia Stock Exchange during the 2019-2021 period. In this study, the method used was purposive sampling where there were 165 observational data from 55 companies during the 2019-2021 period that met the criteria as a sample. The data were analyzed using multiple logistic regression. The results show that inflation has a significant positive effect on financial distress, while operating cash flow and sales growth have no significant effect on financial distress. In other words, high inflation rates can increase conditions of financial distress.

Keywords


financial distress; inflation; operating cash flow; property & real estate; sales growth

Full Text:

PDF

References


Buku

Arifin, A. (2018). Manajemen Keuangan.Yogyakarta: Zahir Publishing.

Astuti, N. (2022). Branding Produk IKM. Pasuruan, Jawa Timur: Penerbit Qiara Media.

Jaya, I. M. L. M. (2020). Metode Penelitian Kuantitatif dan Kualitatif: Teori, Penerapan, dan Riset Nyata. Yogyakarta: Anak Hebat Indonesia.

Muljono, P. (2012). Metodologi penelitian sosial. Bogor: Penerbit IPB Press.

Sudarno, S. P. (2022). Teori Penelitian Keuangan. Malang: CV Literasi Nusantara Abadi.

Jurnal

Aiyyuffi, A., Evana, E., & Edwin, H. (2022). Pengaruh Total Assets Turnover, Net Profit Margin, Leverage, Likuiditas, Arus Kas Operasi Terhadap Kesulitan Keuangan. Jurnal Sosial Teknologi, 2(11), 942-949.

Carolina, V., Marpaung, E. I., & Pratama, D. (2017). Analisis Rasio Keuangan untuk Memprediksi Kondisi Financial Distress (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2014-2015). Jurnal Akuntansi, 9(2). https://doi.org/10.28932/jam.v9i2.481

Hosea, I. A., Siswantini, T., & Murtatik, S. (2020, October). Leverage, Profitabilitas, Pertumbuhan Penjualan Terhadap Financial Distress Pada Perusahaan Ritel Di Bei. In Prosiding BIEMA (Business Management, Economic, and Accounting National Seminar) (Vol. 1, pp. 60-74). https://conference.upnvj.ac.id/index.php/biema/article/view/718

Nurhidayah, N., & Rizqiyah, F. (2017). Kinerja Keuangan dalam memprediksi financial distress. Jurnal Ilmiah Bisnis dan Ekonomi Asia, 11(2), 42-48. https://doi.org/10.32812/jibeka.v11i2.59

Safitri, Y. M., & Kurnia, K. (2021). Pengaruh Profitabilitas, Leverage, Arus Kas dan Ukuran Perusahaan Terhadap Kondisi Financial Distress. Jurnal Ilmu dan Riset Akuntansi (JIRA), 10(4). http://jurnalmahasiswa.stiesia.ac.id/index.php/jira/article/view/3869

Setyowati, W., & Sari, N. R. N. (2019). Pengaruh Likuiditas, Operating Capacity, Ukuran Perusahaan dan Pertumbuhan Penjualan Terhadap Financial Distress (Studi Pada Perusahaan manufaktur Yang Terdaftar di BEI Tahun 2016-2017). Magisma: Jurnal Ilmiah Ekonomi dan Bisnis, 7(2), 73-84. https://doi.org/10.35829/magisma.v7i2.69


Refbacks

  • There are currently no refbacks.