Pengaruh Profitabilitas, Likuiditas, Leverage, dan Ukuran Perusahaan Terhadap Prediksi Financial distress pada Perusahaan Sub-Sektor Pertambangan Batu Bara yang Terdaftar Di Bursa Efek Indonesia Periode 2020 - 2023

Abstract

The aim of this research is to determine and analyze the effect of profitability, liquidity, leverage and firm size on financial distress of coal mining sub-sector companies listed on the Indonesia Stock Exchange (IDX) period 2020-2023. The research employs a quantitative approach. The data used are secondary data obtained from the companies's annual financial statements. The sample in this research were 22 companies. The data analysis technique used is multiple linear regression with a panel data method, and the analysis is conducted with the assistance of EViews software. The results of this study show that profitability have a positive and significant effect on s-score as a prediction of financial distress, liquidity, leverage, and firm size have positive and insignificant effect on s-score as a prediction of financial distress.