PENGARUH RETURN ON ASSET, CURRENT RATIO, DAN UKURAN PERUSAHAAN TERHADAP POTENSI FINANCIAL DISTRESS ( Studi Empiris Pada Perusahaan Sektor Property, Real Estate dan Construction Buildings yang Terdaftar di Bursa Efek Indonesia Periode 2017-2019)

RATNASARI, VIVI (2021) PENGARUH RETURN ON ASSET, CURRENT RATIO, DAN UKURAN PERUSAHAAN TERHADAP POTENSI FINANCIAL DISTRESS ( Studi Empiris Pada Perusahaan Sektor Property, Real Estate dan Construction Buildings yang Terdaftar di Bursa Efek Indonesia Periode 2017-2019). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to examine the effect of return on assets, current ratio, and company size on the potential for financial distress in a company. The design in this study uses descriptive quantitative research methods with a causal method approach. The sample in this study was 61 property, real estate and construction buildings companies listed on the IDX in the 2017-2019 period, resulting in a total sample of 183 samples. The analysis technique used is descriptive test, classical assumption test, coefficient of determination test (R2), simultaneous significance test (F test), individual parameter significance test (t test), and multiple linear regression analysis, also using secondary data in the form of financial statements that obtained from www.idx.co.id and the official websites of related companies. The results showed that the return on assets and the current ratio had a significant effect on the potential for financial distress in a company, while the size of the company did not significantly affect the potential for financial distress in a company. Keywords: Return On Asset, Current Ratio, Firm Size and Financial Distress Penelitian ini bertujuan untuk menguji pengaruh return on asset, current ratio, dan ukuran perusahaan terhadap potensi terjadinya financial distress pada suatu perusahaan. Desain pada penelitian ini menggunakan metode penelitian kuantitatif deskriftif dengan pendekatan metode kausal. Sampel pada penelitian ini adalah 61 perusahaan property, real estate dan construction buildings yang terdaftar di BEI dalam periode 2017-2019 sehingga total sampel yang diperoleh sebanyak 183 sampel. Teknik analisis yang digunakan adalah uji deskriptif, uji asumsi klasik, uji koefisien determinasi (R2), uji signifikansi simultan (uji F), uji signifikansi parameter individual (uji t), dan Analisis Regresi Linier Berganda, dengan menggunakan data sekunder berupa laporan keuangan yang diperoleh dari www.idx.co.id dan website resmi perusahaan terkait. Hasil penelitian menunjukan bahwa return on asset dan current ratio berpengaruh secara signifikan terhadap potensi terjadinya financial distress suatu perusahaan sedangkan ukuran perusahaan tidak berpengaruh secara signifikan terhadap potensi terjadinya financial distress suatu perusahaan. Kata kunci : Return On Asset, Current Ratio, Ukuran Perusahaan, dan Financial Distress

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