Effect of Liquidity Ratio, Profitability, and Activity on Bankruptcy in Transportation Companies Listed on the Indonesia Stock Exchange

Febrianti, Erfiana Effect of Liquidity Ratio, Profitability, and Activity on Bankruptcy in Transportation Companies Listed on the Indonesia Stock Exchange. INNOVATION RESEARCH JOURNAL, 3 (1). pp. 6-15. ISSN 2721-6675

	Text Halaman Persetujuan Publikasi Jurnal.pdf Download (327kB)
	Text (Artikel Publikasi) 2022_TA_AKN_180302081_Jurnal.pdf Download (491kB)

Abstract

This study aims to examine financial problems, namely the effect of liquidity ratios, profitability, and activity on bankruptcy. The sample used is 60 companies that focus on one sector, namely the transportation sector for the 2017-2020 period. The test was carried out using multiple linear regression. The regression results show that the liquidity ratio as measured by the current ratio has a significant effect on bankruptcy, the profitability ratio as measured by net profit margin does not have a significant effect on bankruptcy, and the activity ratio measured by total asset turnover has a significant effect on bankruptcy. This research can be used by companies to indicate a decrease in financial problems before bankruptcy. The limitation of this study is that it only uses three independent variables such as the current ratio, net profit margin, and total asset turnover. In addition, this study only examines one sector, namely the transportation sector. Key words: Liquidity Ratio, Profitability, Activity, and Bankruptcy

Item Type:	Article
Uncontrolled Keywords:	Liquidity Ratio, Profitability, Activity, and Bankruptcy
Subjects:	Economic And Business > Accounting Economic And Business
Divisions:	Faculty of Economic and Business > Accounting Study Program Library of Congress Subject Areas > Accounting Study Program
Depositing User:	Erfiana Febrianti
Date Deposited:	09 May 2023 02:50
Last Modified:	09 May 2023 02:50
URI:	http://eprints.umg.ac.id/id/eprint/7753

Actions (login required)

View Item