HOW DO FINANCIAL PERFORMANCE AND FIRM SIZE INFLUENCE FINANCIAL DISTRESS? A STUDY OF DIGITAL BANKS AND TRADITIONAL BANKS OFFERING DIGITAL SERVICES (2018-2023) - Dalam bentuk pengganti sidang - Artikel Jurnal

NOVITA MIA NUR SYAFIA

Informasi Umum

Kode

24.05.608

Klasifikasi

657 - Accounting

Jenis

Karya Ilmiah - Thesis (S2) - Reference

Subjek

Accounting And Finance

Dilihat

116 kali

Informasi Lainnya

Abstraksi

Financial distress refers to a deterioration in financial status prior to bankruptcy, one indicator of which is negative earnings for two successive years. If not addressed promptly, this may result in bankruptcy. This study seeks to examine the impact of independent variables, including Return on Assets (ROA), Non-Performing Loan (NPL), Capital Adequacy Ratio (CAR), Operating Expenses to Operating Income (BOPO), Loan to Deposit Ratio (LDR), and firm size, on financial distress in commercial banks offering digital services and digital banks from 2018 to 2023. The used study methodology is quantitative, using logistic regression analysis, and the sample is selected by purposive sampling. A total of 66 samples from 11 digital bank companies and commercial banks registered with OJK from 2018 to 2023 were evaluated. The findings indicated that the factors ROA, CAR, NPL, LDR, BOPO, and firm size all had a substantial influence on financial hardship. Only ROA and NPL have a substantial nfluence, but CAR, LDR, BOPO, and firm size do not significantly affect financial distress.