EFFECT OF EARNING PER SHARE, CURRENT RATIO, DEBT TO l EQUITY RATIO IN PREDICTING FINANCIAL DISTRESS IN MINING COMPANIESl

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Sri Ratnasari Harita
Wirda Lilia

Abstract

This study aims to determine and test the effect of partial or simultaneous Earning Per Share, Current Ratio, and
Debt to Equity Ratio on Financial Distress in Mining Companies Listed on the Indonesia Stock Exchange. The
sampling technique uses purposive sampling technique, amounting to 14 companies with 4 years of observation.
(four) years and data obtained from the financial statements of Mining Companies Listed on the Indonesia Stock
Exchange at www.idx.co.id. The data analysis method used multiple linear regression analysis. Based on the
research results, it is found that partially and simultaneously Earning Per Share, Current Ratio, and Debt to
Equity Ratio have a significant effect on Financial Distress in Mining Companies Listed on the Indonesia Stock
Exchange. The effect of Earning Per Share, Current Ratio, and Debt to Equity Ratio on Financial Distress in
Mining Companies Listed on the Indonesia Stock Exchange is 53.9%

Article Details

How to Cite
Ratnasari Harita, S. ., & Lilia, W. . (2020). EFFECT OF EARNING PER SHARE, CURRENT RATIO, DEBT TO l EQUITY RATIO IN PREDICTING FINANCIAL DISTRESS IN MINING COMPANIESl. Jurnal Ipteks Terapan, 14(3), 251–259. https://doi.org/10.22216/jit.v14i3.103
Section
Applied Computer Science