EMPIRICAL EVIDENCE OF FINANCIAL DISTRESS IN INDONESIA

ABSTRACT This study aims to give empirical evidence on the development of research on financial distress in Indonesia. We identified articles with a cause-effect relationship where financial distress was used as the dependent variable. This study analyzed twenty-eight articles about financial distr...

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Autores principales:	Muhammad Chairul Amri, Y Anni Aryani
Formato:	article
Lenguaje:	EN ID
Publicado:	Universitas PGRI Madiun 2021
Materias:	financial accounting financial distress external factor internal factor literature review akuntansi keuangan kesulitan keuangan faktor eksternal faktor internal tinjauan literatur Education L Education (General) L7-991 Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/d2bfa7688150492c9802cf531e7fc996
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spelling	oai:doaj.org-article:d2bfa7688150492c9802cf531e7fc9962021-11-06T07:59:44ZEMPIRICAL EVIDENCE OF FINANCIAL DISTRESS IN INDONESIA2302-62512477-499510.25273/jap.v10i2.8982https://doaj.org/article/d2bfa7688150492c9802cf531e7fc9962021-10-01T00:00:00Zhttp://e-journal.unipma.ac.id/index.php/assets/article/view/8982https://doaj.org/toc/2302-6251https://doaj.org/toc/2477-4995ABSTRACT This study aims to give empirical evidence on the development of research on financial distress in Indonesia. We identified articles with a cause-effect relationship where financial distress was used as the dependent variable. This study analyzed twenty-eight articles about financial distress, obtained from eighteen nationally accredited journals indexed under Sinta 2. We classified articles based on the research variables used, then analyzed them by using the charting field method. This study found that internal factors such as financial condition and corporate governance are used more often than external factors such as inflation, exchange rate, and Gross Domestic Product (GDP) in research about financial distress in Indonesia. Moreover, some variables gave inconsistent results and should be studied further to find such inconsistencies. ABSTRAK Penelitian ini bertujuan untuk memberikan bukti empiris tentang studi perkembangan financial distress di Indonesia. Kami mengidentifikasi artikel yang memiliki hubungan sebab akibat dimana financial distress ditempatkan sebagai variabel dependen. Penelitian ini menganalisis dua puluh delapan artikel tentang financial distress yang berasal dari delapan belas jurnal nasional terakreditasi dan terindeks Sinta 2. Kami mengklasifikasikan artikel berdasarkan variabel penelitian yang digunakan, kemudian melakukan pendekatan pemetaan (charting field). Studi ini menemukan faktor internal seperti kondisi keuangan dan tata kelola perusahaan lebih sering digunakan dibandingkan dengan faktor eksternal seperti inflasi, nilai tukar dan produk domestic bruto (PDB) dalam penelitian financial distress. Selain itu, terdapat beberapa variabel yang menunjukkan ketidakkonsistenan terhadap financial distress. Sehingga, perlu dilakukan pengkajian mendalam untuk mengetahui penyebab ketidakkonsistennya variabel-variabel tersebut.Muhammad Chairul AmriY Anni AryaniUniversitas PGRI Madiunarticlefinancial accountingfinancial distressexternal factorinternal factorliterature reviewakuntansi keuangankesulitan keuanganfaktor eksternalfaktor internaltinjauan literaturEducationLEducation (General)L7-991Accounting. BookkeepingHF5601-5689ENIDAssets: Jurnal Akuntansi dan Pendidikan, Vol 10, Iss 2, Pp 165-179 (2021)
institution	DOAJ
collection	DOAJ
language	EN ID
topic	financial accounting financial distress external factor internal factor literature review akuntansi keuangan kesulitan keuangan faktor eksternal faktor internal tinjauan literatur Education L Education (General) L7-991 Accounting. Bookkeeping HF5601-5689
spellingShingle	financial accounting financial distress external factor internal factor literature review akuntansi keuangan kesulitan keuangan faktor eksternal faktor internal tinjauan literatur Education L Education (General) L7-991 Accounting. Bookkeeping HF5601-5689 Muhammad Chairul Amri Y Anni Aryani EMPIRICAL EVIDENCE OF FINANCIAL DISTRESS IN INDONESIA
description	ABSTRACT This study aims to give empirical evidence on the development of research on financial distress in Indonesia. We identified articles with a cause-effect relationship where financial distress was used as the dependent variable. This study analyzed twenty-eight articles about financial distress, obtained from eighteen nationally accredited journals indexed under Sinta 2. We classified articles based on the research variables used, then analyzed them by using the charting field method. This study found that internal factors such as financial condition and corporate governance are used more often than external factors such as inflation, exchange rate, and Gross Domestic Product (GDP) in research about financial distress in Indonesia. Moreover, some variables gave inconsistent results and should be studied further to find such inconsistencies. ABSTRAK Penelitian ini bertujuan untuk memberikan bukti empiris tentang studi perkembangan financial distress di Indonesia. Kami mengidentifikasi artikel yang memiliki hubungan sebab akibat dimana financial distress ditempatkan sebagai variabel dependen. Penelitian ini menganalisis dua puluh delapan artikel tentang financial distress yang berasal dari delapan belas jurnal nasional terakreditasi dan terindeks Sinta 2. Kami mengklasifikasikan artikel berdasarkan variabel penelitian yang digunakan, kemudian melakukan pendekatan pemetaan (charting field). Studi ini menemukan faktor internal seperti kondisi keuangan dan tata kelola perusahaan lebih sering digunakan dibandingkan dengan faktor eksternal seperti inflasi, nilai tukar dan produk domestic bruto (PDB) dalam penelitian financial distress. Selain itu, terdapat beberapa variabel yang menunjukkan ketidakkonsistenan terhadap financial distress. Sehingga, perlu dilakukan pengkajian mendalam untuk mengetahui penyebab ketidakkonsistennya variabel-variabel tersebut.
format	article
author	Muhammad Chairul Amri Y Anni Aryani
author_facet	Muhammad Chairul Amri Y Anni Aryani
author_sort	Muhammad Chairul Amri
title	EMPIRICAL EVIDENCE OF FINANCIAL DISTRESS IN INDONESIA
title_short	EMPIRICAL EVIDENCE OF FINANCIAL DISTRESS IN INDONESIA
title_full	EMPIRICAL EVIDENCE OF FINANCIAL DISTRESS IN INDONESIA
title_fullStr	EMPIRICAL EVIDENCE OF FINANCIAL DISTRESS IN INDONESIA
title_full_unstemmed	EMPIRICAL EVIDENCE OF FINANCIAL DISTRESS IN INDONESIA
title_sort	empirical evidence of financial distress in indonesia
publisher	Universitas PGRI Madiun
publishDate	2021
url	https://doaj.org/article/d2bfa7688150492c9802cf531e7fc996
work_keys_str_mv	AT muhammadchairulamri empiricalevidenceoffinancialdistressinindonesia AT yanniaryani empiricalevidenceoffinancialdistressinindonesia
_version_	1718443822161068032

EMPIRICAL EVIDENCE OF FINANCIAL DISTRESS IN INDONESIA

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