ANALISIS PENGARUH RASIO LIKUIDITAS, PROFITABILITAS DAN LEVERAGE TERHADAP KONDISI FINANCIAL DISTRESS (Studi Empiris Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2013-2017)

SUPRIYATI, LILIS (2020) ANALISIS PENGARUH RASIO LIKUIDITAS, PROFITABILITAS DAN LEVERAGE TERHADAP KONDISI FINANCIAL DISTRESS (Studi Empiris Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2013-2017). S1-Sarjana thesis, Universitas Mercu Buana Jakarta.

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Abstract

The goal of this research to see whether the financial ratios can predict the financial distress condition in the mining sector listed in Indonesia Stock Exchange in 2013 – 2017. Financial ratios used are the current ratio, return on assets and debt to equity ratio. Sampling method that used in this study is purposive sampling covering the mining sector experiencing financial distress and non-financial distress. This study uses data of annual financial reports, as many as 6 sample of companies. The analysis model used is the regression analysis. Independent Sample T-test and FTest was used to analyze whether the financial ratios can predict the financial distress condition. The result of this research is to show that significant variables to predict financial distress condition are Current ratio (current assets/current liabilities), and Debt to equity ratio ( total liabilities/total equity). This research also indicated that the financial distress has a good classification power in predicting the condition of mining companies with the 69% in total prediction and 31% remains are influence by the other factors outside of this research. Keywords : liquidity (CR), Profitability (ROA), Leverage (DER), and Altman ZScore( Z). Penelitian ini dilakukan dengan tujuan untuk melihat apakah rasio keuangan dapat memprediksi kondis Financial distress pada perusahaan sektor pertambangan yang terdaftar di bursa efek Indonesia tahun 2013-2017. Rasio keuangan yang dipakai adalah Current Ratio, Return On Assets dan Debt To Equity Ratio. Model penentuan sampel dilakukan secara purposive sampling meliputi sektor pertambangan yang mengalami financial distress dan non-financial distress. Penelitian ini menggunakan data laporan keuangan tahunan, sebanyak 6 sampel perusahaan. Model analisis yang digunakan adalah analisis regresi. Independent sample T-test dan F-Test digunakan untuk menganalisis apakah terdapat pengaruh rasio keuangan terhadap kondisi financial distress. Hasil dari penelitian ini menunjukkan bahwa variabel yang signifikan untuk memprediksi financial distress adalah variabel Current ratio (current assets/current liabilities), dan Debt to equity ratio (total liabilities/total equity) Penelitian ini juga menunjukkan bahwa financial ratios memiliki daya prediksi yang baik dalam memprediksi kondisi perusahaan sektor pertambangan dengan daya prediksi total 69%, sedangkan sisanya 31% dipengaruhi oleh faktor lain diluar penelitian ini. Kata Kunci : liquidity (CR), Profitability (ROA), Leverage (DER), and Altman Z-Score(Z).

Item Type: Thesis (S1-Sarjana)
NIM: 43217110198
Uncontrolled Keywords: liquidity (CR), Profitability (ROA), Leverage (DER), and Altman Z-Score(Z).
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.1 Administration and Library Management/Administrasi dan Manajemen Perpustakaan > 025.11 Finance/Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
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 > 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
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
700 Arts/Seni, Seni Rupa, Kesenian > 720 Architecture/Arsitektur > 725 Public Structures Architecture/Arsitektur Struktur Umum > 725.2 Commercial and Communication Buildings/Arsitektur Gedung Perdagangan dan Komunikasi > 725.24 Financial Institutions/Lembaga Keuangan
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 26 Feb 2021 03:20
Last Modified: 26 Feb 2021 03:20
URI: http://repository.mercubuana.ac.id/id/eprint/59928

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