PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE TERHADAP FINANCIAL DISTRESS ( Studi Empiris Pada Perusahaan Sektor Pertambangan Batubara yang terdaftar di Bursa Efek Indonesia Periode 2015-2019)

INDRIANI, TRI MAY (2021) PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE TERHADAP FINANCIAL DISTRESS ( Studi Empiris Pada Perusahaan Sektor Pertambangan Batubara yang terdaftar di Bursa Efek Indonesia Periode 2015-2019). S1 thesis, Universitas Mercu Buana Jakarta-Menteng.

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Abstract

Pada tahun 2019 beberapa emiten batubara mencatatkan pergerakan harga yang negatif. Saham PT Bukit Asam Tbk (PTBA) harganya menurun 38,14% ditahun 2019. Lalu, harga saham PT Indika Energy Tbk (INDY) menurun 24,61% dang mengalami kerugian bersih US$ 8,60 juta pada tahun kuartal III-2019. Saham PT Indo Tambangraya Megah Tbk (IMTG) juga mengalami penurunan 43,33% disepanjang 2019. Penelitian ini bertujuan untuk menguji dan menganalisa pengaruh Profitabilitas, Likuiditas, Leverage terhadap Financial Distress pada perusahaan pertambangan batubara yang terdaftar di Bursa Efek Indonesia tahun 2015-2019. Penelitian ini menggunakan penelitian kuantitatif. Populasi dalam penelitian ini adalah sektor pertambangan yang secara konsisten mempublikasikan laporan keuangan di BEI dari tahun 2015-2019. Berdasarkan metode purposive sampling diperoleh 20 perusahaan sampel setiap tahunnya sehingga diperoleh 60 data observasi. Hasil penelitian ini menunjukkan bahwa profitabilitas berpengaruh positif dan signifikan terhadap financial distress, likuiditas berpengaruh positif dan signifikan terhadap financial distress, sedangkan leverage tidak berpengaruh terhadap financial distress. Koefisien determinasi menunjukkan sebesar 69,9% yang menunjukkan kemampuan variabel terikat, sedangkan 30,1% diwakili oleh variabel lain. Kata kunci : Profitabilitas, Likuiditas, Leverage, Financial Distress In 2019 several coal issuers recorded negative price movements. The price of PT Bukit Asam Tbk (PTBA) shares decreased 38.14% in 2019. Then, the share price of PT Indika Energy Tbk (INDY) decreased by 24.61% and suffered a net loss of US$ 8.60 million in the third quarter of 2019. Shares of PT Indo Tambangraya Megah Tbk (IMTG) also decreased by 43.33% throughout 2019. This study aims to examine and analyze the effect of Profitability, Liquidity, Leverage on Financial Distress in coal mining companies listed on the Indonesia Stock Exchange in 2015- 2019. This research uses quantitative research. The population in this study is the mining sector which consistently publishes financial reports on the IDX from 2015- 2019. Based on the purposive sampling method, 20 sample companies were obtained each year in order to obtain 60 observational data. The results of this study indicate that profitability has a positive and significant effect on financial distress, liquidity has a positive and significant effect on financial distress, while leverage has no effect on financial distress. The coefficient of determination shows 69.9% which indicates the ability of the dependent variable, while 30.1% is represented by other variables. Keywords: Profitability, Liquidity, Leverage, Financial Distres

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