ANALYSIS OF LIQUIDITY RATIOS, PROFITABILITY RATIOS, AND CAPITAL STRUCTURES ON FINANCIAL DISTRESS CONDITIONS IN SERVICE COMPANIES DURING THE COVID-19 PERIOD

  • M. Rafid Institut Agama Islam Al- Amanah Jeneponto Sulawesi Selatan
  • Agnes Soukotta Universitas Pattimura, Jln Ir. Putuhena, Teluk Ambon, Maluku
  • Pandu Adi Cakranegara President University, Jababeka Education Cikarang Utara, Kabupaten Bekasi
  • Ory Syafari Jamel Sutiyan Universitas Riau, Kampus Bina Widya KM 12,5 Simpang Baru, Pekanbaru, Riau
  • Arifia Nurriqli STIE Pancasetia, Jln Trikora Kota Banjarbaru Kalimantan Selatan
DOI: http://dx.doi.org/10.46930/ojsuda.v30i2.2280

Abstract

Penelitian ini bertujuan untuk mengetahui rasio likuiditas, rasio profitabilitas, dan struktur modal terhadap financial distress selama 19 tahun. Kajian tersebut didasarkan pada perusahaan jasa transportasi dan logistik yang terdaftar di Bursa Efek Indonesia dari tahun 2020 hingga 2021. (BEI). Penulis menggunakan metode penelitian deskriptif dan asosiatif. Sampel terdiri dari 22 perusahaan dari 28 perusahaan yang terdaftar di Bursa Efek Indonesia pada sektor jasa transportasi dan logistik, dengan pengambilan sampel menggunakan pendekatan non-probabilistic sampling dan metode purposive sampling. Data sekunder berupa dokumentasi dan studi pustaka digunakan untuk mengumpulkan data. Teknik analisis data menggunakan regresi linier berganda dengan alat analisis SPSS. Berdasarkan hasil penelitian ini, rasio likuiditas dan struktur modal tidak berpengaruh signifikan terhadap situasi financial distress, sedangkan rasio profitabilitas tampak berpengaruh. Sementara itu, rasio likuiditas, rasio profitabilitas, dan struktur modal merupakan indikator penting dari kesulitan keuangan (financial distress).

Published
May 17, 2024
How to Cite
RAFID, M. et al. ANALYSIS OF LIQUIDITY RATIOS, PROFITABILITY RATIOS, AND CAPITAL STRUCTURES ON FINANCIAL DISTRESS CONDITIONS IN SERVICE COMPANIES DURING THE COVID-19 PERIOD. Jurnal Darma Agung, [S.l.], v. 30, n. 3, p. 614 - 622, may 2024. ISSN 2654-3915. Available at: <https://jurnal.darmaagung.ac.id/index.php/jurnaluda/article/view/2280>. Date accessed: 21 nov. 2024. doi: http://dx.doi.org/10.46930/ojsuda.v30i2.2280.
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Vol 30 No 3 (2022): DESEMBER
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