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Pengaruh Enterprise Risk Management dan Ukuran Perusahaan Terhadap Financial Distress pada Perusahaan Manufaktur yang Tercatat di BEI Tahun 2017-2019

JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA) · Vol. 4 No. 1 (2023) · pp. 12–22

DOI
10.52062/.v4i1.3183
Published
2023-08-17
Publisher
JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA)
Language
eng

Abstract

ABSTRACT  This research aims to find out the influence of enterprise risk management and the size of the company on financial distress in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019. The sample data selected as many as 114 manufacturing companies with selection method based on nonprobability sampling. The tests used in this study include multiple linear regression tests, T tests, and F tests. Test results obtained from this study show that variable interest rates, enterprise risk management, and company size partially have no effect on financial distress in manufacturing companies. And simultaneously the variables of enterprise risk management and the size of the company have no effect on financial distress in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019. Keywords: Financial Distress, Enterprise Risk Management, Company Size    ABSTRAK  Penelitian ini bertujuan untuk mengetahui pengaruh enterprise risk management dan ukuran perusahaan terhadap financial distress pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2019. Data sampel yang dipilih sebanyak 114 perusahaan manufaktur dengan metode pemilihan berdasarkan nonprobability sampling. Pengujian yang digunakan dalam penelitian ini meliputi uji regresi linier berganda, uji T, dan uji F. Hasil pengujian yang diperoleh dari penelitian ini menunjukkan bahwa variabel interest rates, enterprise risk management, dan ukuran perusahaan secara parsial tidak berpengaruh terhadap financial distress pada perusahaan manufaktur. Dan secara simultan variabel enterprise risk management dan ukuran perusahaan tidak berpengaruh terhadap financial distress pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2019. Kata kunci: Financial Distress, Manajemen Risiko Perusahaan, Ukuran Perusahaan

Collaboration network of the authors

37 authors · 109 co-authorship links

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  • Universitas Halu Oleo
  • State University of Makassar
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
La RudiUniversitas Halu Oleo1
Muh. Ali MarhadiAffiliation unknown1
Fithria FithriaUniversitas Halu Oleo1
Ruwiah RuwiahAffiliation unknown1
Devi Savitri EffendyUniversitas Halu Oleo1
Sartiah YusranAffiliation unknown1
Nur Laili MagfirahAffiliation unknown1
Heni YuningrumAffiliation unknown1
Ghina Ziida AmaliaAffiliation unknown1
Ari Kristin PrasetyoningrumAffiliation unknown1
Ardea Nur PuspitasariAffiliation unknown1
Riska WijayantiAffiliation unknown1
Nina NurainaAffiliation unknown1
Adibatur RahmawatiAffiliation unknown1
Nanda Rizka AmaliaAffiliation unknown1
Riza Muizzah AsriAffiliation unknown1
Elisa Martha Hanum BasyarohAffiliation unknown1
Tri Ananda Mei SaputriAffiliation unknown1
Nur Laeli MaghfiroAffiliation unknown1
Isna NurjanahAffiliation unknown1
Dea Feby SeptianiAffiliation unknown1
Eva Nurul AnisaAffiliation unknown1
Muhammad TahirAffiliation unknown1
Vina AsterinaAffiliation unknown1
Joice SitokkonniAffiliation unknown1
Amirullah AmirullahAffiliation unknown1
Sukardi WedaState University of Makassar1
Ryan Andisky AsrulAffiliation unknown1
Alif Rahman HabibiAffiliation unknown1
Alya Rahmaditya ArfanAffiliation unknown1
Anggia AzizahAffiliation unknown1
Mona FathiaAffiliation unknown1
Witri WinandaAffiliation unknown1
Azizul BerlyansyahAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ejournal.uncen.ac.id/index.php/AAA/oai, first harvested 1 Nov 2026, last seen 1 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">Pengaruh Enterprise Risk Management dan Ukuran Perusahaan Terhadap Financial Distress pada Perusahaan Manufaktur yang Tercatat di BEI Tahun 2017-2019</dc:title>
	<dc:creator>Fitriyani, Fitriyani</dc:creator>
	<dc:creator>Warno, Warno</dc:creator>
	<dc:creator>Anwar, Khoirul</dc:creator>
	<dc:description xml:lang="en-US">ABSTRACT  This research aims to find out the influence of enterprise risk management and the size of the company on financial distress in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019. The sample data selected as many as 114 manufacturing companies with  selection method  based on nonprobability sampling. The tests used in this study include multiple linear regression tests, T tests, and F tests. Test results obtained from this study show that variable interest rates, enterprise risk management, and company size partially have no effect on financial distress in manufacturing companies. And simultaneously the variables of enterprise risk management and the size of the company have no effect on financial distress in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019. Keywords: Financial Distress, Enterprise Risk Management, Company Size    ABSTRAK  Penelitian ini bertujuan untuk mengetahui pengaruh enterprise risk management dan ukuran perusahaan terhadap financial distress pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2019. Data sampel yang dipilih sebanyak 114 perusahaan manufaktur dengan metode pemilihan berdasarkan nonprobability sampling. Pengujian yang digunakan dalam penelitian ini meliputi uji regresi linier berganda, uji T, dan uji F. Hasil pengujian yang diperoleh dari penelitian ini menunjukkan bahwa variabel interest rates, enterprise risk management, dan ukuran perusahaan secara parsial tidak berpengaruh terhadap financial distress pada perusahaan manufaktur. Dan secara simultan variabel enterprise risk management dan ukuran perusahaan tidak berpengaruh terhadap financial distress pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2019. Kata kunci: Financial Distress, Manajemen Risiko Perusahaan, Ukuran Perusahaan</dc:description>
	<dc:publisher xml:lang="en-US">JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA)</dc:publisher>
	<dc:publisher xml:lang="id-ID">JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA)</dc:publisher>
	<dc:date>2023-08-17</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
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	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
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	<dc:identifier>https://ejournal.uncen.ac.id/index.php/AAA/article/view/3183</dc:identifier>
	<dc:identifier>10.52062/.v4i1.3183</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA); Vol. 4 No. 1: Mei 2021; 12-22</dc:source>
	<dc:source xml:lang="id-ID">JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA); Vol 4 No 1: Mei 2021; 12-22</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ejournal.uncen.ac.id/index.php/AAA/article/view/3183/2415</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2023 JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA)</dc:rights>
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