PENGARUH LEVERAGE DAN INTELLECTUAL CAPITAL TERHADAP FINANCIAL DISTRESS (Studi Empiris pada Perusahaan Sektor Batubara yang Terdaftar di Bursa Efek Indonesia Periode 2017 – 2020)

ALFREDO, TIMOTHY (2022) PENGARUH LEVERAGE DAN INTELLECTUAL CAPITAL TERHADAP FINANCIAL DISTRESS (Studi Empiris pada Perusahaan Sektor Batubara yang Terdaftar di Bursa Efek Indonesia Periode 2017 – 2020). S1 thesis, Universitas Mercu Buana Jakarta - Menteng.

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Abstract

Lembaga pemeringkat internasional yaitu Moody's Investors Service, memperkirakan risiko pembiayaan kembali atau refinancing produsen batubara di Indonesia bakal meningkat pada tahun 2022. Total hutang perusahaan batubara yang jatuh tempo pada tahun 2022 mencapai US$ 2,9 miliar dalam bentuk kredit perbankan maupun obligasi, nilai hutang itu melonjak dari 2020 dan 2021. Holding Industri Pertambangan MIND ID menegaskan komitmennya dalam mengembangkan sumber daya manusia di Indonesia, khususnya sektor industri pertambangan. Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh Leverage dan Intellectual Capital terhadap Financial Distress pada perusahaan sektor batubara yang terdaftar di Bursa Efek Indonesia periode 2017 - 2020. Jenis penelitian ini adalah penelitian kuantitatif. Sampel dalam penelitian ini diperoleh dengan menggunakan metode purposive sampling, yang didasarkan pada kriteria-kriteria yang telah ditentukan. Berdasarkan metode tersebut didapatkan sebanyak 68 data dari 17 perusahaan sektor batubara yang terdaftar di Bursa Efek Indonesia selama tahun 2017 – 2020. Hasil penelitian menunjukkan bahwa leverage dan intellectual capital secara parsial berpengaruh signifikan terhadap financial distress. Koefisien determinasi sebesar 19,9% yang menunjukkan kemampuan variabel terikat, sedangkan sebesar 80,1% diwakili oleh variabel lain. Kata Kunci : Leverage, Intellectual Capital, Financial Distress An international rating agency, Moody's Investors Service, estimates that the risk of refinancing coal producers in Indonesia will increase in 2022. The total debt of coal companies maturing in 2022 reaches US$ 2.9 billion in the form of bank loans and bonds, the value of debt it jumped from 2020 and 2021. Mining Industry Holding MIND ID affirms its commitment to developing human resources in Indonesia, especially the mining industry sector. The purpose of this research is to determine and analyze the effect of Leverage and Intellectual Capital on Financial Distress in coal sector companies listed on the Indonesia Stock Exchange for the period 2017 - 2020. This type of research is quantitative research. The sample in this research was obtained using purposive sampling method, which is based on predetermined criteria. Based on this method, 68 data were obtained from 17 coal sector companies listed on the Indonesia Stock Exchange during 2017 – 2020. The results show that leverage and intellectual capital partially have a significant effect on financial distress. The coefficient of determination is 19.9% which indicates the ability of the dependent variable, while 80.1% is represented by other variables. Keywords : Leverage, Intellectual Capital, Financial Distress

Item Type: Thesis (S1)
NIM/NIDN Creators: 43218110026
Uncontrolled Keywords: Le Leverage, Intellectual Capital, Financial Distressverage, Intellectual Capital, 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
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Maulana Arif Hidayat
Date Deposited: 02 Aug 2022 01:43
Last Modified: 02 Aug 2022 01:43
URI: http://repository.mercubuana.ac.id/id/eprint/66594

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