PENGRARUH RASIO KEUANGAN TERHADAP POTENSI FINANCIAL DISTRESS SELAMA MASA PANDEMI COVID-19 PADA EMITEN SEKTOR KONSTRUKSI

JORDAN, KEVIN (2023) PENGRARUH RASIO KEUANGAN TERHADAP POTENSI FINANCIAL DISTRESS SELAMA MASA PANDEMI COVID-19 PADA EMITEN SEKTOR KONSTRUKSI. S1 thesis, Universitas Mercu Buana Bekasi.

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Abstract

ABSTRAK Penelitian bertujuan untuk mengetahui dan menganalisis pengaruh rasio pertumbuhan, rasio profitabilitas dan rasio solvabilitas terhadap potensi financial distress selama masa pandemi Covid-19 pada emiten sektor konstruksi. Data yang digunakan dalam penelitian diperoleh dari laporan keuangan tahunan perusahaan kontruksi periode 2020-2021. Pupulasi penelitian berjumlah 22 perusahaan dan sampel yang digunakan sebanyak 19 perusahaan dengan data yang diperoleh sebanyak 38 data laporan keuangan. Metode pengolahan data menggunakan metode analisis regresi data panel dengan bantuan program Eviews 10. Hasil penelitian menunjukkan bahwa rasio pertumbuhan (sales growth) berpengaruh positif terhadap potensi financial distress selama masa pandemi Covid-19 pada emiten sektor konstruksi. Rasio profitabilitas (return on equity) berpengaruh positif terhadap potensi financial distress selama masa pandemi Covid-19 pada emiten sektor konstruksi. Rasio solvabilitas (debt to equity ratio) berpengaruh positif terhadap potensi financial distress selama masa pandemi Covid-19 pada emiten sektor konstruksi. Kata Kunci: Rasio Pertumbuhan (SG), Rasio Profitabilitas (ROE), Rasio Solvabilitas (DER), Financial Distress (Altman Z score). ABSTRACK Research aims to determine and analyze influence of growth ratios, profitability ratios and solvency ratios on potential financial distress during Covid-19 pandemic in construction sector issuers. Data used in research was obtained from the annual financial reports of construction companies for the 2020-2021 period. Research population was 22 companies and sample used was 19 companies with data obtained from 38 financial report data. Data processing method uses panel data regression analysis method with help of Eviews 10 program. Research results show that growth ratio (sales growth) has a positive effect on potential for financial distress during Covid-19 pandemic in construction sector issuers. Profitability ratio (return on equity) has a positive effect on potential for financial distress during Covid-19 pandemic in construction sector issuers. Solvency ratio (debt to equity ratio) has a positive effect on potential for financial distress during Covid-19 pandemic in construction sector issuers. Keywords: Growth Ratio (SG), Profitability Ratio (ROE), Ratio Solvability (DER), Financial Distress (Altman Z score).

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