PENGARUH RASIO SOLVABILITAS, PROFITABILITAS, DAN LIKUIDITAS TERHADAP FINANCIAL DISTRESS

SIHOMBING, TAUFIQUR RAHMAN (2021) PENGARUH RASIO SOLVABILITAS, PROFITABILITAS, DAN LIKUIDITAS TERHADAP FINANCIAL DISTRESS. S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

Transportation companies in Indonesia, especially air transportation, experienced a decline of 4% for domestic flights in 2019 due to an increase in airplane ticket prices. So that some companies experience a decrease in income to experience a loss. This study aims to determine the ratio of solvency, profitability and liquidity to the occurrence of financial distress in transportation companies in Indonesia. This study uses a causal research method with a quantitative approach. The population in this study were 33 transportation companies listed on the IDX for the 2016-2019 period. The sample used is 9 companies, selected by purposive sampling method. Solvency is measured by debt to asset ratio, profitability is measured by ROE and liquidity is measured by CR. Based on the results of this study, it was found that the solvency ratio had an effect on the prediction of financial distress, while the profitability and liquidity ratios had no effect on the prediction of financial distress. Keywords: Financial Distress, Solvency, Profitability, Liquidity, Transportation Perusahaan transportasi di Indonesia khusunya transportasi udara mengalami penurunan sebesar 4% untuk penerbangan domestik di tahun 2019 dikarenakan adanya peningkatan harga tiket pesawat. Sehingga beberapa perusahaan mengalami penurunan pendapatan hingga mengalami kerugian. Penelitian ini bertujuan untuk mengetahui rasio solvabilitas, profitabilitas dan likuiditas terhadap terjadinya financial distress pada perusahaan transportasi di Indonesia. Penelitian ini menggunakan metode penelitian kausal dengan pendekatan kuantitaif. Populasi dalam penelitian ini sebanyak 33 perusahaan transportasi yang terdafatar di BEI periode 2016-2019. Sampel yang digunakan sebanyak 9 perusahaan, dipilih dengan metode purposive sampling. Solvabilitas diukur dengan debt to asset ratio, profitabilitas diukur dengan ROE dan likuiditas diukur dengan CR. Berdasarkan hasil penelitian tersebut didapat bahwa rasio solvabilitas berpengaruh terhadap prediksi terjadinya financial distress, sedangakan rasio profitabilitas dan likuiditas tidak berperngaruh terhadap prediksi terjadinya financial distress. Kata Kunci : Financial Distress, Solvabilitas, Profitabilitas, Likuiditas, Transportasi

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