Proceedings of the 3rd International Conference on Banking, Accounting, Management and Economics (ICOBAME 2020)

The Influence of Cash Flow, Leverage and Profitability on Investment Decisions in Financial Distress Companies (All Companies Listed on Indonesia Stock Exchange of 2017-2019)

Authors
Sonia Nanda Aprilia Putri, Siti Puryandani
Corresponding Author
Sonia Nanda Aprilia Putri
Available Online 13 March 2021.
DOI
10.2991/aebmr.k.210311.089How to use a DOI?
Keywords
Cash Flow, Leverage, Profitability, Investment Decisions, Financial distress
Abstract

This study aims to analyze the effect of cash flow, leverage, and profitability on investment decisions in companies experiencing financial distress. The independent variable (X) of this study is cash flow, leverage, and research profitability. The investment decision is the dependent variable (Y). The sampling method used in this study is the Altman Z ”-Score method and purposive sampling. The study population came from all companies listed on the Indonesia Stock Exchange (IDX) during the 2017-2019 period, obtained 699 companies. The data analysis technique used descriptive statistical analysis; classical assumption test: normality test, multicollinearity test, heteroscedasticity test, autocorrelation test; multiple linear regression analysis; Hypothesis testing: T-test, -F test, the test of the coefficient of determination. The results of this study are cash flow and leverage do not affect the investment decisions of companies experiencing financial distress. Profitability has a positive effect on the investment decisions of companies experiencing financial distress.

Copyright
© 2021, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the 3rd International Conference on Banking, Accounting, Management and Economics (ICOBAME 2020)
Series
Advances in Economics, Business and Management Research
Publication Date
13 March 2021
ISBN
978-94-6239-350-9
ISSN
2352-5428
DOI
10.2991/aebmr.k.210311.089How to use a DOI?
Copyright
© 2021, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

TY  - CONF
AU  - Sonia Nanda Aprilia Putri
AU  - Siti Puryandani
PY  - 2021
DA  - 2021/03/13
TI  - The Influence of Cash Flow, Leverage and Profitability on Investment Decisions in Financial Distress Companies (All Companies Listed on Indonesia Stock Exchange of 2017-2019)
BT  - Proceedings of the 3rd International Conference on Banking, Accounting, Management and Economics (ICOBAME 2020)
PB  - Atlantis Press
SP  - 447
EP  - 452
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.210311.089
DO  - 10.2991/aebmr.k.210311.089
ID  - Putri2021
ER  -