PENGARUH LIKUIDITAS, LEVERAGE, PROFITABILITAS, DAN AKTIVITAS TERHADAP FINANCIAL DISTRESS (Studi Kasus Pada Perusahaan Jasa Sektor Hotel Restoran dan Pariwisata Terdaftar di BEI Periode 2018 - 2022)

NASUTION, HANIFAH (2024) PENGARUH LIKUIDITAS, LEVERAGE, PROFITABILITAS, DAN AKTIVITAS TERHADAP FINANCIAL DISTRESS (Studi Kasus Pada Perusahaan Jasa Sektor Hotel Restoran dan Pariwisata Terdaftar di BEI Periode 2018 - 2022). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to determine the effect of financial ratios such as Current Ratio (CR), Debt to Asset Ratio (DAR), Return On Asset (ROA), and Total Asset Turnover (TATO) on Financial Distress. Hotel, restaurant and tourism companies are engaged in corporate services. Industries such as hotels, restaurants, and tourism have the potential to develop in Indonesia to encourage economic growth and improve people's welfare. The population in this study is hotel, restaurant, and tourism sector companies listed on the Indonesia Stock Exchange in 2018 – 2022. The sample in this study amounted to 13 companies from 42 companies that matched the characteristics set by the study. So that the total sample used in this study was 65 observational data. The data collection method uses data from the company's annual financial report obtained from the Indonesia Stock Exchange (IDX) website and the website of each company. The research method is causality research with data analysis methods using panel data regression analysis with the help of the E-Views 12 application to determine the level of significance between the dependent variable and the independent variable. The results of this study prove that liquidity has a negative effect on financial distress, leverage affects financial distress, while profitability does not affect financial distress, and activity does not affect financial distress. Keywords: Current ratio, debt to asset ratio, return on assets, total asset turnover, financial distress, altman z-score, trade, services, investment. Penelitian ini bertujuan untuk mengetahui pengaruh rasio keuangan seperti Current Ratio (CR), Debt to Asset Ratio (DAR), Return On Asset (ROA), dan Total Asset Turnover (TATO) terhadap Financial Distress. Perusahaan hotel, restoran, dan pariwisata bergerak di bidang pelayanan perusahaan. Industri-industri seperti hotel, restoran, dan pariwisata memiliki potensi untuk berkembang di Indonesia untuk mendorong pertumbuhan ekonomi dan meningkatkan kesejahteraan Masyarakat. Populasi dalam penelitian ini adalah perusahaan sektor hotel, restoran, dan pariwisata yang tercata di Bursa Efek Indonesia pada tahun 2018 – 2022. Sampel dalam penelitian ini berjumlah 13 perusahaan dari 42 perusahaan yang sesuai dengan karakteristik yang ditetapkan oleh penelitian. Sehingga total sampel yang digunakan pada penelitian ini sebanyak 65 data pengamatan. Metode pengumpulan data menggunakan data laporan keungan tahunan perusahaan yang diperoleh dari situs Bursa Efek Indonesia (BEI) dan website masingmasing perusahaan. Metode penelitian adalah penelitian kausalitas dengan metode analisis data menggunakan analisis regresi data panel dengan bantuan aplikasi E-Views 12 untuk mengetahui Tingkat signifikasi antara variable dependen dengan variable independent. Hasil penelitian ini membuktikan bahwa likuiditas berpengaruh negative terhadap financial distress, leverage berpengaruh terhadap financial distress, sedangkan profitabilitas tidak berpengaruh terhadap financial distress, dan aktivitas tidak berpengaruh terhadap financial distress. Kata Kunci: Current Ratio, Debt to Asset Ratio, Return On Asset, Total Asset Turnover, Financial Distress, Altman Z-Score, Perdagangan, Jasa, Investasi.

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