PENGARUH FINANCIAL RATIO, DAN INTELLECTUAL CAPITAL TERHADAP KEMUNGKINAN TERJADINYA FINANCIAL DISTRESS (Studi empiris pada Perusahaan Manufaktur Sektor Consumer Goods yang terdaftar di Bursa Efek Indonesia periode 2015 – 2018)

ASENAH, ASENAH (2020) PENGARUH FINANCIAL RATIO, DAN INTELLECTUAL CAPITAL TERHADAP KEMUNGKINAN TERJADINYA FINANCIAL DISTRESS (Studi empiris pada Perusahaan Manufaktur Sektor Consumer Goods yang terdaftar di Bursa Efek Indonesia periode 2015 – 2018). S1 thesis, Universitas Mercu Buana.

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Abstract

This study aims to empirically prove the influence of Financial Ratio and Intellectual Capital in predicting the possibility of Financial Distress. Financial Ratio variables are proxied each with Return On Assets for Profitability Ratios, Dept Ratio for Leverage Ratios and Current Asset Ratios for Liquidity Ratio variables. The population in this study is the customer goods manufacturing sector companies 2015-2018 which are listed on the Indonesia Stock Exchange in 2018. Based on the purposive sampling method of the 148 final samples of this study. The hypothesis in this study will be tested using multiple regression analysis. Meanwhile, the data will be processed using SPSS version 21. The results of this study indicate the Profitability and Intellectual Ratios have a negative effect on Financial Distress, the Leverage Ratio has a positive effect on Financial Distress while the Liquidity Ratio has no effect on Financial Distress. Keywords: Financial Distress, Profitability Ratio, Leverage Ratio, Liquidity Ratio and Intellectual Capital. Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh dari Financial Ratio dan Intellectual Capital dalam memprediksi kemungkinan terjadinya Financial Distress. Variabel Financial Ratio diproksikan masing�masing dengan Return On Asset untuk Rasio Profitabilitas, Dept Ratio untuk Rasio Leverage dan Current Asset Ratio untuk variabel Ratio Likuiditas. Populasi dalam penelitian ini merupakan perusahaan manufaktur sector customer goods tahun 2015-2018 yang terdaftar di BEI tahun 2018. Bersadarkan metode purposive sampling terhadap 148 sample akhir dari penelitian ini. Hipotesis dalam penelitian ini akan di uji menggunakan analisis regresi berganda. Sedangkan, data akan diolah menggunakan program SPSS versi 21. Hasil penelitian ini menunjukan Rasio Profitabilitas dan Intellectual berpengaruh negative terhadap Financial Distress, Rasio Leverage berpengaruh positif terhadap Financial Distress sedangkan Rasio Likuiditas tidak berpengaruh terhadap Financial Distress. Kata kunci : Financial Distress, Rasio Profitabilitas, Rasio Leverage, Rasio Likuiditas dan Intellectual Capital.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 567
NIM/NIDN Creators: 43216110336
Uncontrolled Keywords: Financial Distress, Rasio Profitabilitas, Rasio Leverage, Rasio Likuiditas dan Intellectual Capital.
Subjects: 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
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.7 Accounting for Specific Phases of Business Activity/Akuntansi Khusus yang Berkaitan dengan Bidang Bisnis > 657.76 Capital Accounting/Akuntansi Modal
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.9 Accounting for Specific Kinds of Organizations/Akuntansi untuk Jenis Organisasi Tertentu > 657.95 Corporations/Perusahaan
800 Literatures/Kesusastraan > 800. Literatures/Kesusastraan > 801 Philosophy and Theory of Literatures/Filsafat dan Teori Kesusastraan > 801.3 Value, Influence, Effect/Nilai, Pengaruh, Efek
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 27 May 2022 16:49
Last Modified: 03 Jun 2022 01:23
URI: http://repository.mercubuana.ac.id/id/eprint/62016

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