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Record W7118790199 · doi:10.25124/jaf.v8i2.7329

Assessing the Impact of Current Ratio, Return On Assets, and Debt To Equity Ratio on Financial Distress of PT Jasa Marga (Persero) Tbk Over the 2013-2022

2024· article· W7118790199 on OpenAlexaboutno aff
Listri Herlina, Ilham Nugroho

Bibliographic record

VenueJAF- Journal of Accounting and Finance · 2024
Typearticle
Language
FieldSocial Sciences
TopicCorporate Social Responsibility Disclosure
Canadian institutionsnot available
Fundersnot available
KeywordsCurrent ratioReturn on equityReturn on assetsBankruptcyDebt-to-equity ratioQuarter (Canadian coin)Equity (law)Debt

Abstract

fetched live from OpenAlex

This study aims to examine the Financial Distress of PT Jasa Marga (Persero) Tbk through its financial performance. The analysis explores into the challenges associated with infrastructure development, particularly toll roads, wherein the high levels of financing and capital requirements lead to a significant increase in corporate debt. If it is not managed properly, this could potentially result in bankruptcy for the company. Using the Ordinary Least Square (OLS) method to analyze the issue, three internal factor variables were employed: Current Ratio (CR), Return On Assets (ROA), and Debt To Equity Ratio (DER).Based on the research findings, PT Jasa Marga (Persero) Tbk experienced financial distress from the second quarter of 2020 to the second quarter of 2021. Return on Assets (ROA) and Debt to Equity Ratio (DER) emerged as the primary factors influencing financial distress, whereas Current Ratio (CR) had no significant impact on it. With the influence of ROA and DER, PT Jasa Marga (Persero) Tbk faces a high risk concerning its ability to repay debts, attract new investments, or maintain a healthy financial balance. This could lead to a decline in the company's value, difficulties in accessing new sources of funding, or even bankruptcy. PT Jasa Marga (Persero) Tbk must consistently strive to improve its financial performance with careful attention.Keyword: Financial Distress; Current Ratio; Return on Assets; Debt to Equity Ratio; Ordinary Least Square (OLS).

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

How this classification was reachedexpand

Full frame machine prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.

metaresearch head score (Codex)0.000
metaresearch head score (Gemma)0.001
Version: metacan-v3-hybrid-931329e0061cValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Observational · Consensus signal: Observational
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.008
Threshold uncertainty score0.017

Distilled classifier scores by category (both heads)

CategoryCodexGemma
Metaresearch0.0000.001
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0010.001
Science and technology studies0.0000.000
Scholarly communication0.0010.001
Open science0.0000.001
Research integrity0.0000.001
Insufficient payload (model declined to judge)0.0030.001

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.040
GPT teacher head0.395
Teacher spread0.355 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it

Classification

machine, unvalidated

Machine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.

The models applied no category: nothing in the taxonomy fit this work.
Study designObservational
Domainnot available
GenreEmpirical

How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".

Quick stats

Citations0
Published2024
Admission routes1
Has abstractyes

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