ANALISIS PENGARUH FAKTOR INTERNAL TERHADAP KEMUNGKINAN FINANCIAL DISTRESS PADA PERUSAHAAN SUB SEKTOR TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA

PRIYETNO, MUH. AGUS (2019) ANALISIS PENGARUH FAKTOR INTERNAL TERHADAP KEMUNGKINAN FINANCIAL DISTRESS PADA PERUSAHAAN SUB SEKTOR TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA. S2 thesis, Universitas Mercu Buana.

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Abstract

his study aims to analyze the effect of Current Ratio (CR), Debt to Total Assets (DTA), Total Asset Turnover (TATO), Return On Assets (ROA) and Company Size (UP) to the possibility of experiencing financial distress. The sample taken in the study is the annual financial report data on transportation sub-sector companies listed on the Indonesia Stock Exchange (BEI) in 2017. The sampling method used in the study was purposive sampling. From a population of 55 transportation sub-sector companies, 28 transportation sub-sector companies met the criteria of being sampled. The data analysis method used is logistic regression. The results showed that R2 = 0.803 which means 80.3% of the dependent variable can be explained by the five independent variables while the remaining 19.7% is explained by other factors or variables. Based on the testing of regression coefficient, the results of the study show that ROA has a significant negative effect on Financial Distress, whereas CR, DTA, TATO and UP have no effect on Financial Distress. The implication in this study is that the management and stakeholders need to pay attention to the ROA ratio in a company, because it is proven to have an influence on the possibility of financial distress in the transportation sub-sector companies. Keywords: Current Ratio, Debt to Total Asset, Total Asset Turnover, Return On Asset, Firm Size, Financial distress Penelitian ini bertujuan untuk menganalisis pengaruh Current Ratio (CR), Debt to Total Asset (DTA), Total Asset Turnover (TATO), Return On Asset (ROA) dan Ukuran Perusahaan (UP) terhadap kemungkinan mengalami financial distress. Sampel yang diambil dalam penelitian adalah data tahunan laporan keuangan pada perusahaan sub sektor transportasi yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017. Metode sampling yang digunakan dalam penelitian adalah purposive sampling. Dari populasi 55 perusahaan sub sektor transportasi, 28 perusahaan sub sektor transportasi memenuhi kriteria menjadi sampel. Metode analisis data yang digunakan adalah regresi logistik. Hasil penelitian menunjukkan bahwa R2=0,803 yang berarti 80,3 % variabel dependen dapat dijelaskan dengan kelima variabel independennya sedangkan sisanya 19,7 % dijelaskan oleh faktor atau variabel lainnya. Berdasarkan pengujian koefisiensi regresi, hasil penelitian menunjukkan bahwa ROA berpengaruh signifikan negatif terhadap Financial Distress, sedangkan CR, DTA, TATO dan UP tidak berpengaruh terhadap Financial Distress. Implikasi dalam penelitian ini adalah bahwa pihak manajemen dan pemangku kepentingan perlu menaruh perhatian pada rasio ROA dalam suatu perusahaan, karena terbukti memiliki pengaruh terhadap kemungkinan financial distress pada perusahaan sub sektor transportasi. Kata kunci: Current Ratio, Debt to Total Asset, Total Asset Turnover, Return On Asset, Ukuran Perusahaan, Financial distress

Item Type: Thesis (S2)
Call Number CD: CD/551. 19 212
NIM/NIDN Creators: 55117110052
Uncontrolled Keywords: Current Ratio, Debt to Total Asset, Total Asset Turnover, Return On Asset, Ukuran Perusahaan, Financial distress
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
Divisions: Pascasarjana > Magister Manajemen
Depositing User: Dede Muksin Lubis
Date Deposited: 04 Jan 2022 07:33
Last Modified: 21 Apr 2022 07:25
URI: http://repository.mercubuana.ac.id/id/eprint/53515

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