PENGARUH RETURN ON ASSETS, DEBT TO EQUITY RATIO, DAN CURRENT RATIO TERHADAP FINANCIAL DISTRESS (Studi Pada Perusahaan Perdagangan Sub Sektor Retail Tahun 2017-2019)

FARHANI, SARAH (2021) PENGARUH RETURN ON ASSETS, DEBT TO EQUITY RATIO, DAN CURRENT RATIO TERHADAP FINANCIAL DISTRESS (Studi Pada Perusahaan Perdagangan Sub Sektor Retail Tahun 2017-2019). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

A company was founded with the aim of making a profit so that the company's continuity can be maintained. The stronger and wider globalization around the world makes the competition tougher. The higher the level of competition also has an impact on the condition of financial difficulties until it is liquidated if the company is not able to survive. Financial difficulties that continue and get worse will lead to bankruptcy. This study aims to determine the effect of return on assets, debt to equity ratio and current ratio on financial distress. The design in this study uses research methods descriptive quantitative with a causal approach. The population in this study are retail sub-sector trading companies listed on the Indonesia Stock Exchange for the period 2017-2019. The sampling technique in this study used the purposive sampling method and obtained 63 samples. The data used is secondary data obtained from www.idx.co.id. The research design used in this research is causal research. The analytical method used is panel data regression analysis with the help of the Eviews version 10 program. The results of this study indicate that return on assets has an positive effect on financial distress, debt to equity ratio has no effect on financial distress, current ratio has an negative effect on financial distress. Keywords: return on assets, debt to equity ratio, current ratio, financial distress Sebuah perusahaan didirikan bertujuan untuk mencari keuntungan agar kelangsungan perusahaan dapat terus dipertahankan. Semakin kuat dan meluasnya globalisasi di seluruh dunia membuat persaingan semakin ketat. Semakin tinggi tingkat persаingаn berdampak pula pada kondisi kesulitаn keuаngаn hinggа dilikuidаsi аpаbilа perusаhааn tidаk mаmpu bertаhаn. Kesulitаn keuаngаn yаng berlаrut-lаrut dаn semаkin pаrаh аkаn mengаkibаtkаn kebаngkrutаn. Penelitian ini bertujuan untuk mengetahui pengaruh return on assets, debt to equity ratio dan current ratio terhadap financial distress. Desain dalam penelitian ini menggunakan metode penelitian kuantitatif deskriptif dengan pendekatan kausal. Populasi pada penelitian ini adalah perusahaan perdagangan sub sektor retail yang terdaftar di Bursa Efek Indonesia periode 2017- 2019. Teknik pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling dan diperoleh 63 sampel. Data yang digunakan merupakan data sekunder yang diperoleh dari www.idx.co.id. Metode analisis yang digunakan analisis regresi data panel dengan bantuan program Eviews versi 10. Hasil penelitian ini menunjukkan bahwa return on assets berpengaruh positif terhadap financial distress, debt to equity ratio tidak berpengaruh terhadap financial distress, current ratio berpengaruh negatif terhadap financial distress. Kata kunci: return on assets, debt to equity ratio, current ratio, financial distress

Item Type: Thesis (S1)
NIM/NIDN Creators: 43217110056
Uncontrolled Keywords: return on assets, debt to equity ratio, current ratio, financial distress
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.1 Administration and Library Management/Administrasi dan Manajemen Perpustakaan > 025.11 Finance/Keuangan
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: CALVIN PRASETYO
Date Deposited: 06 Sep 2023 04:01
Last Modified: 06 Sep 2023 04:01
URI: http://repository.mercubuana.ac.id/id/eprint/80405

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