DETERMINATION OF PROFITABILITY, LIQUIDITY, LEVERAGE , AND COMPANY SIZE ON FINANCIAL DISTRESS

Authors

  • Tiya Latifah Universitas Perwira Purbalingga
  • Destin Alfianika Maharani Universitas Perwira Purbalingga
  • Anastasia Anggarakusuma Arofah Universitas Perwira Purbalingga

Abstract

This study aims to determine the determination of profitability, liquidity, leverage, and company size on financial distress . The population in this study was 48 out of 12 transportation sector companies listed on the Indonesia Stock Exchange in 2020-2023 . This study is a quantitative study with a sample of 44 obtained through purposive sampling method . The analysis method used is multiple linear regression analysis with SPSS 25. The results of the study partially indicate that the profitability and company size variables have a significant positive effect on financial distress , while the liquidity and leverage variables have a negative and significant effect on financial distress . Simultaneously, the variables of profitability, liquidity, leverage and company size in this study have an effect on the financial distress of transportation companies.

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Published

2025-02-01

How to Cite

Latifah, T., Maharani, D. A., & Arofah, A. A. (2025). DETERMINATION OF PROFITABILITY, LIQUIDITY, LEVERAGE , AND COMPANY SIZE ON FINANCIAL DISTRESS. Riau International Conference on Economics, Business and Accounting, 2(1). Retrieved from https://riceba.prosiding.unri.ac.id/index.php/riceba-prosiding/article/view/381