| dc.contributor |
|
|
| dc.contributor |
|
|
| dc.creator |
Amarilla, Ulfi |
|
| dc.creator |
Nurcholisah, Kania |
|
| dc.creator |
Sofianty, Diamonalisa |
|
| dc.date |
2017-08-11 |
|
| dc.date.accessioned |
2019-09-12T07:04:59Z |
|
| dc.date.available |
2019-09-12T07:04:59Z |
|
| dc.identifier |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/8423 |
|
| dc.identifier.uri |
http://hdl.handle.net/123456789/24721 |
|
| dc.description |
In the era of globalization business competition is getting stronger. The inability of companies to face up and anticipate global developments should lead to bankruptcy due to financial distress. This observation is done with the aim to determine the effect of operating cash flow and size of the company to financial distress. The research method used in this research is quantitative method and technical data analysis using documentation technique. In this study, the research population is a coal mining sub-sector company listed on the Indonesia Stock Exchange period 2014-2016 with sampling technique using purposive sampling. Based on the technique, obtained a sample of 15 companies with a span of 3 years, so that obtained 45 samples. Based on the results of the research, operating cash flow has a effect on financial distress and firm size has a effect on financial distress. |
|
| dc.description |
Di era globalisasi saat ini persaingan dunia usaha semakin kuat. Ketidakmampuan perusahaan dalam menghadapi dan mengantisipasi perkembangan global harus berujung pada kebangkrutan karena mengalami financial distress.Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh arus kas operasi dan ukuran perusahaan terhadap financial distress. Metode penelitian yang digunakan dalam penelitian ini adalah metode kuantitatif dan teknis analisis data menggunakan teknik dokumentasi. Dalam penelitian ini yang menjadi populasi penelitian adalah perusahaan sub sektor pertambangan batubara yang terdaftar di Bursa Efek Indonesia periode 2014-2016 dengan teknik pengambilan sampel menggunakan purpossive sampling. Berdasarkan teknik tersebut, diperoleh sampel sebanyak 15 perusahaan dengan rentang waktu 3 tahun, sehingga diperoleh 45 sampel. Berdasarkan hasil penelitian, arus kas operasi berpengaruh terhadap financial distress dan ukuran perusahaan berpengaruh terhadap financial distress. |
|
| dc.format |
application/pdf |
|
| dc.language |
ind |
|
| dc.publisher |
Universitas Islam Bandung |
|
| dc.relation |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/8423/pdf |
|
| dc.rights |
Copyright (c) 2017 Prosiding Akuntansi |
|
| dc.source |
Prosiding Akuntansi; Vol 3, No 2, Prosiding Akuntansi (Agustus, 2017); 166-172 |
|
| dc.source |
Prosiding Akuntansi; Vol 3, No 2, Prosiding Akuntansi (Agustus, 2017); 166-172 |
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| dc.source |
2460-6561 |
|
| dc.subject |
Accounting |
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| dc.subject |
Operating Cash Flow, Firm Size, Financial Distress |
|
| dc.subject |
Akuntansi |
|
| dc.subject |
Arus Kas Operasi; Ukuran Perusahaan; Financial Distress |
|
| dc.title |
The Effect of Operating Cash Flow and Company Size on Financial Distress (Empirical Studies on Coal Mining Companies Listed on the Indonesian Stock Exchanges for the Period 2014-2016) |
|
| dc.title |
Pengaruh Arus Kas Operasi dan Ukuran Perusahaan Terhadap Financial Distress (Studi Empiris Pada Perusahaan Pertambangan Batubara Periode Tahun 2014-2016) |
|
| dc.type |
info:eu-repo/semantics/article |
|
| dc.type |
info:eu-repo/semantics/publishedVersion |
|
| dc.type |
Peer-reviewed Article |
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| dc.type |
Quantitative |
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| dc.type |
Kuantitatif |
|