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Factors Influencing Financial Distress in Jakarta Islamic Index (JII) Companies Listed on the Indonesia Stock Exchange, 2014-2019

Jurnal Cakrawala Akuntansi · Vol. 15 No. 1 (2023) · hlm. 25–33

DOI
10.22437/jca.v15i1.46753
ISSN
3123-1918, 1979-4851
Terbit
2023-02-01
Penerbit
Faculty of Economics and Business Universitas Jambi
Bahasa
en
Lisensi
creativecommons.org/licenses/by/4.0

Abstrak

This study was conducted to determine the effect of price earning ratio, inventory turn over (ITO), audit committee size, frequency of audit committee meetings, inflation, and exchange rates on financial distress in Jakarta Islamic Index (JII) companies listed on the Indonesia Stock Exchange. 2014-2019 period. The independent variables used in this study are price earning ratio, inventory turn over (ITO), audit committee size, frequency of audit committee meetings, inflation, and exchange rates. The dependent variable in this study is financial distress. This type of research is quantitative research. The population in this study is the Jakarta Islamic Index (JII) companies listed on the Indonesia Stock Exchange for the 2014-2019 period. The sample in this study was taken using purposive sampling method with a total sample of 11 companies. The data analysis used in this study is multiple linear regression analysis with the help of the SPSS program. The data in this study are secondary data obtained from the official website of IDX. The results of this study indicate that the frequency of audit committee meetings has a significant negative effect on financial distress, and the price earnings ratio has a significant positive effect on financial distress. Meanwhile, inventory turnover, audit committee size, inflation and exchange rate have no significant effect on financial distress

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  • Hasanuddin University
  • Universitas Syiah Kuala
  • Universitas Halu Oleo
  • Universitas Internasional Semen Indonesia
  • Universitas Jambi
  • Politeknik Negeri Ujung Pandang
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Wirmie Eka PutraAfiliasi tidak diketahui2
Yuliusman YuliusmanAfiliasi tidak diketahui2
Mukhzarudfa MukhzarudfaAfiliasi tidak diketahui2
Muhammad RidwanHasanuddin University2
Muh. RafiyAfiliasi tidak diketahui1
Ambo Wonua NusantaraAfiliasi tidak diketahui1
Rita FriyaniAfiliasi tidak diketahui1
Enggar Diah Puspa ArumAfiliasi tidak diketahui1
Haryadi HaryadiAfiliasi tidak diketahui1
Yusrizal YusrizalUniversitas Syiah Kuala1
Jefri MarzalAfiliasi tidak diketahui1
JUNAIDI JUNAIDIAfiliasi tidak diketahui1
Susfayetti SusfayettiAfiliasi tidak diketahui1
Sri RahayuHasanuddin University1
RAHAYU RAHAYUUniversitas Halu Oleo1
Yudi YudiAfiliasi tidak diketahui1
Dessy RakhmawatiAfiliasi tidak diketahui1
Nelli HerlinaAfiliasi tidak diketahui1
Ratih RatnasariAfiliasi tidak diketahui1
Fitrini MansurAfiliasi tidak diketahui1
Muhammad IzzuddinAfiliasi tidak diketahui1
Putri AmeliaUniversitas Internasional Semen Indonesia1
Misni ErwatiAfiliasi tidak diketahui1
Nurmadia NurmadiaAfiliasi tidak diketahui1
Muhammad Dzakwan NaufalAfiliasi tidak diketahui1
Iskandar SamAfiliasi tidak diketahui1
Anju SaputraAfiliasi tidak diketahui1
Muhammad SabyanAfiliasi tidak diketahui1
Vinni Rizki LestariAfiliasi tidak diketahui1
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Tissi Maulidea IstikaAfiliasi tidak diketahui1
Indryani IndryaniAfiliasi tidak diketahui1
Mia AinaAfiliasi tidak diketahui1
Sofyan SofyanPoliteknik Negeri Ujung Pandang1
Siti AmanahUniversitas Jambi1
Nova SusantiAfiliasi tidak diketahui1
Mita SyahriyantiAfiliasi tidak diketahui1

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Sumber metadata: OAI-PMH (metadata jurnal) https://online-journal.unja.ac.id/index.php/jca/oai, pertama di-harvest 6 Nov 2026, terakhir terlihat 8 Nov 2026.
Metadata asli (oai_dc) 
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	<dc:title xml:lang="en">Factors Influencing Financial Distress in Jakarta Islamic Index (JII) Companies Listed on the Indonesia Stock Exchange, 2014-2019</dc:title>
	<dc:creator xml:lang="en">Agryadini, Roselika</dc:creator>
	<dc:creator xml:lang="en">Afrizal, Afrizal</dc:creator>
	<dc:creator xml:lang="en">Jumaili, Salman</dc:creator>
	<dc:subject xml:lang="en">BEI</dc:subject>
	<dc:subject xml:lang="en">financial distress</dc:subject>
	<dc:subject xml:lang="en">audit committee meeting frequency</dc:subject>
	<dc:subject xml:lang="en">inflation</dc:subject>
	<dc:subject xml:lang="en">inventory turnover</dc:subject>
	<dc:subject xml:lang="en">JII</dc:subject>
	<dc:subject xml:lang="en">exchange rate</dc:subject>
	<dc:subject xml:lang="en">price earning ratio</dc:subject>
	<dc:subject xml:lang="en">audit committee size</dc:subject>
	<dc:description xml:lang="en">This study was conducted to determine the effect of price earning ratio, inventory turn over (ITO), audit committee size, frequency of audit committee meetings, inflation, and exchange rates on financial distress in Jakarta Islamic Index (JII) companies listed on the Indonesia Stock Exchange. 2014-2019 period. The independent variables used in this study are price earning ratio, inventory turn over (ITO), audit committee size, frequency of audit committee meetings, inflation, and exchange rates. The dependent variable in this study is financial distress. This type of research is quantitative research. The population in this study is the Jakarta Islamic Index (JII) companies listed on the Indonesia Stock Exchange for the 2014-2019 period. The sample in this study was taken using purposive sampling method with a total sample of 11 companies. The data analysis used in this study is multiple linear regression analysis with the help of the SPSS program. The data in this study are secondary data obtained from the official website of IDX. The results of this study indicate that the frequency of audit committee meetings has a significant negative effect on financial distress, and the price earnings ratio has a significant positive effect on financial distress. Meanwhile, inventory turnover, audit committee size, inflation and exchange rate have no significant effect on financial distress</dc:description>
	<dc:publisher xml:lang="en">Faculty of Economics and Business Universitas Jambi</dc:publisher>
	<dc:date>2023-02-01</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://online-journal.unja.ac.id/jca/article/view/46753</dc:identifier>
	<dc:identifier>10.22437/jca.v15i1.46753</dc:identifier>
	<dc:source xml:lang="en">Jurnal Cakrawala Akuntansi; Vol. 15 No. 1 (2023): Jurnal Cakrawala Akuntansi ; 25-33</dc:source>
	<dc:source>3123-1918</dc:source>
	<dc:source>1979-4851</dc:source>
	<dc:language>en</dc:language>
	<dc:relation>https://online-journal.unja.ac.id/jca/article/view/46753/21675</dc:relation>
	<dc:rights xml:lang="en">Copyright (c) 2025 Roselika Agryadini, Afrizal, Salman Jumaili</dc:rights>
	<dc:rights xml:lang="en">https://creativecommons.org/licenses/by/4.0</dc:rights>
</oai_dc:dc>