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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 OpenAlex

Why this work is in the frame

A frame that forgets how it found something cannot be audited. These are the routes that admitted this work.

aboutThe title or abstract carries a Canadian signal from the geographic lexicon.
no affNo Canadian affiliation: this work is invisible to an affiliation-only frame.
No Canadian affiliation. An affiliation-only frame, the usual design, would never have seen this work. It is one of the works that make the case for inverting the frame.

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.

Full frame distilled prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.

metaresearch head score (Codex)0.007
metaresearch head score (Gemma)0.003
Version: codex-gemma-dda1882f352aValidation status: machine_predicted_unvalidated
Candidate categoriesScholarly communication
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Observational · Consensus signal: none
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.800
Threshold uncertainty score1.000

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0070.003
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0010.000
Bibliometrics0.0000.001
Science and technology studies0.0010.001
Scholarly communication0.0010.001
Open science0.0010.000
Research integrity0.0000.001
Insufficient payload (model declined to judge)0.0000.000

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