PENGARUH RETURN ON ASSET (ROA), CURRENT RATIO (CR), DEBT TO EQUITY RATIO (DER) DAN KOMISARIS INDEPENDEN TERHADAP FINANCIAL DISTRESS (Studi empiris pada perusahaan sektor property dan real estate yang terdaftar di Bursa Efek Indonesia Periode 2020-2021)

YANTI, DINDA JULISKHA (2023) PENGARUH RETURN ON ASSET (ROA), CURRENT RATIO (CR), DEBT TO EQUITY RATIO (DER) DAN KOMISARIS INDEPENDEN TERHADAP FINANCIAL DISTRESS (Studi empiris pada perusahaan sektor property dan real estate yang terdaftar di Bursa Efek Indonesia Periode 2020-2021). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

Based on data from the Central Statistics Agency (BPS), Indonesia experienced a contraction in economic decline in 2020. Of course, this could cause the Indonesian economy to experience deflation or a drastic decline in 2020 because economic development in Indonesia has an unstable movement. The changes that occurred were influenced by the Covid-19 pandemic. This causes many companies to experience financial difficulties or even be threatened with bankruptcy. This This study aims to examine the effect of Return On Assets, Current Ratio, Debt To Equity Ratio and Independent Commissioner on Financial Distress. The objects of this research are property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) in the 2020-2021 period. This research is a quantitative type using secondary data. Data collection techniques using the method of documentation and literature study. The population in this study are property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) in the 2020-2021 period. The sample in this study was 47 property and real estate companies during the 2020-2021 period and the total data used as a sample as many as 94. Withdrawal of samples in this study using purposive sampling technique. The analytical method used in this study is multiple linear regression analysis using IBM SPSS 25 software. The results show that Return On Assets and Current Ratio have a positive and significant effect on financial distress, while the Debt To Equity Ratio and Independent Commissioners have no effect on financial distress. Keywords : Economic Downturn Contraction, Financial Distress, Return On Assets, Current Ratio, Debt To Equity Ratio and Independent Commissioner. Berdasarkan data dari Badan Pusat Statistik (BPS), Indonesia mengalami kontraksi penurunan ekonomi pada tahun 2020. Tentu saja dapat menyebabkan perekonomian Indonesia pada tahun 2020 mengalami deflasi atau penurunan drastis karena perkembangan ekonomi di Indonesia mempunyai pegerakan yang kurang stabil. Perubahan yang terjadi dipengaruhi oleh adanya pandemi Covid-19. Hal tersebut menyebabkan banyaknya perusahaan yang mengalami kesulitan keuangan (financial distress) atau bahkan terancam pailid. Penelitian ini bertujuan untuk menguji pengaruh Return On Asset, Current Ratio, Debt To Equity Ratio dan Komisaris Independen terhadap Financial Distress. Objek penelitian ini adalah perusahaan sektor property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2020-2021. Penelitian ini merupakan jenis kuantitatif dengan menggunakan data sekunder. Teknik pengumpulan data menggunakan metode dokumentasi dan studi kepustakaan. Populasi dalam penelitian ini yaitu perusahaan sektor property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2020-2021, Sampel dalam penelitian ini berjumlah 47 perusahaan property dan real estate selama periode periode 20202021 dan total data yang digunakan sebagai sampel sebanyak 94. Penarikan sampel pada penelitian ini menggunakan teknik purposive sampling. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi linear berganda dengan menggunakan software IBM SPSS 25. Hasil penelitian menunjukkan bahwa Return On Asset dan Current Ratio berpengaruh positif dan signifikan terhadap financial distress, sedangkan Debt To Equity Ratio dan Komisaris Independen tidak berpengaruh terhadap financial distress. Kata kunci : Kontraksi Penurunan Ekonomi, Financial Distress, Return On Asset, Current Ratio, Debt To Equity Ratio dan Komisaris Independen.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 23 185
Call Number: SE/32/23/166
NIM/NIDN Creators: 43218110220
Uncontrolled Keywords: Kontraksi Penurunan Ekonomi, Financial Distress, Return On Asset, Current Ratio, Debt To Equity Ratio dan Komisaris Independen.
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 333 Economic of Land and Energy/Ekonomi Tanah dan Energi Ekonomis > 333.2 By Nongevernmental Groups/Penguasaan Tanah dan Sumber Daya Alam oleh Lembaga Swasta
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
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 > 658 General Management/Manajemen Umum > 658.3 Personnel Management/Manajemen Personalia, Manajemen Sumber Daya Manusia, Manajemen SDM
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: khalimah
Date Deposited: 08 Nov 2023 07:14
Last Modified: 08 Nov 2023 07:14
URI: http://repository.mercubuana.ac.id/id/eprint/83666

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