MAHARANI, EVITA (2025) PENGARUH RASIO LIKUIDITAS,SOLVABILITAS,AKTIVITAS,PROFITABILITAS TERHADAP ALTMAN Z-SCORE DALAM MEMPREDIKSI FINANCIAL DISTRESS (Studi pada sub Sektor Tekstil dan Garmen yang tercatat di Bursa Efek Indonesia pada tahun 2019-2024). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This research aims to determine the effect of liquidity, solvency, activity and profitability ratios on the Altman Z-score for predicting financial distress.. The research design is causality research. The population in this research is the textile and garment company sector listed on the Indonesia Stock Exchange in 2019-2024, totaling 12 companies according to the specified characteristics. The sample purposive sampling sample method and obtained 12 companies. In this research, the data analysis method uses panel data regression analysis. The analytical method applied is panel data regression analysis. The results show that liquidity, as measured by the Current Ratio (CR), has a significant positive effect on the Altman Z-score. Solvency, as measured by the Debt to Equity Ratio (DER), has no significant effect on the Altman Z-score. Activity, as measured by Total Assets Turnover (TATO), has a significant negative effect on the Altman Z-score. Profitability, as measured by Return on Assets (ROA), has a significant positive effect on the Altman Z-score. Therefore, liquidity, activity, and profitability are considered important indicators for predicting financial distress in textile and garment companies in Indonesia. Keyword : Liquidity, Solvency, Activity, Profitability, Altman Z-score, Financial Distress. Penelitian ini bertujuan untuk mengetahui pengaruh likuiditas, solvabilitas, aktivitas dan profitabilitas terhadap Altman Z-score dalam memprediksi Financial Distress. Desain penelitian adalah penelitian kausalitas. Populasi dalam penelitian ini adalah sektor perusahaan Tekstil dan Garmen yang tercatat di Bursa Efek Indonesia tahun 2019-2024 yang berjumlah 12 perusahaan sesuai dengan karakteristik yang ditetapkan. Pemilihan sampel menggunakan metode sampel purposive sampling dan didapatkan 12 perusahaan. Hasil penelitian menunjukkan bahwa likuiditas yang diproksikan dengan Current Ratio (CR) berpengaruh positif signifikan terhadap Altman Z-score. Solvabilitas yang diproksikan dengan Debt to Equity Ratio (DER) tidak berpengaruh terhadap Altman Z-score. Aktivitas yang diproksikan dengan Total Assets Turnover (TATO) berpengaruh negatif signifikan terhadap Altman Z-score. Profitabilitas yang diproksikan dengan Return on Assets (ROA) berpengaruh positif signifikan terhadap Altman Z-score. Dengan demikian, variabel likuiditas, aktivitas, dan profitabilitas menjadi indikator penting dalam memprediksi kemungkinan financial distress pada perusahaan subsektor tekstil dan garmen di Indonesia. Kata Kunci: likuiditas, solvabilitas, aktivitas, profitabilitas,Altman Z-score, Financial distress
| Item Type: | Thesis (S1) |
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| NIM/NIDN Creators: | 43121010309 |
| Uncontrolled Keywords: | likuiditas, solvabilitas, aktivitas, profitabilitas,Altman Z-score, Financial distress |
| Subjects: | 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 600 Technology/Teknologi > 670 Manufacturing/Manufaktur, Pabrik-pabrik > 677 Textiles/Teknologi Tekstil |
| Divisions: | Fakultas Ekonomi dan Bisnis > Manajemen |
| Depositing User: | khalimah |
| Date Deposited: | 20 Feb 2026 07:28 |
| Last Modified: | 20 Feb 2026 07:28 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/101059 |
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