PENGARUH CURRENT RATIO, SALES GROWTH, DAN DEBT TO ASSETS RATIO TERHADAP FINANCIAL DISTRESS (Studi Kasus Perusahaan Sektor Ritel yang terdaftar di BEI Periode 2019 - 2023)

HANDAYANI, LITA MARINA (2025) PENGARUH CURRENT RATIO, SALES GROWTH, DAN DEBT TO ASSETS RATIO TERHADAP FINANCIAL DISTRESS (Studi Kasus Perusahaan Sektor Ritel yang terdaftar di BEI Periode 2019 - 2023). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research was conducted with the aim of analyzing and determining the influence of the current ratio, sales growth, and debt to assets ratio on financial distress. The object of this research is retail sector companies listed on the Indonesia Stock Exchange in 2019 - 2023. The sampling technique in this research uses a purposive sampling method where the total sample used is 135 sample data with 27 companies. The type of research used in this research is quantitative research with data sources originating from secondary data. The analysis method in this research uses logistic regression using SPSS version 25 as the analysis tool. After testing, it was found that the debt to assets ratio had a positive and significant effect on financial distress. Meanwhile, the current ratio and sales growth have a negative and significant effect on financial distress. Keywords : Financial Distress, Current Ratio, Sales Growth, Debt to Assets Ratio Penelitian ini dilakukan dengan tujuan untuk menganalisis pengaruh current ratio, sales growth, dan debt to assets ratio terhadap financial distress pada perusahaan sektor ritel yang terdaftar di Bursa Efek Indonesia tahun 2019 – 2023. Teknik pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling dimana didapatkan total sampel yang digunakan adalah 135 data sampel dengan 27 perusahaan. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian kuantitatif dengan sumber data yang berasal dari data sekunder. Metode analisis pada penelitian ini menggunakan regresi logistik dengan menggunakan SPSS versi 25 sebagai alat analisisnya. Setelah dilakukan pengujian dihasilkan bahwa debt to assets ratio berpengaruh positif dan signifikan terhadap financial distress. Sedangkan, current ratio dan sales growth berpengaruh negatif dan signifikan terhadap financial distress. Kata Kunci : Financial Distress, Current Ratio, Sales Growth, Debt to Assets Ratio

Item Type: Thesis (S1)
Call Number CD: FE/AK. 25 010
NIM/NIDN Creators: 43219010111
Uncontrolled Keywords: Financial Distress, Current Ratio, Sales Growth, Debt to Assets Ratio
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 332 Financial Economics, Finance/Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 338 Production, Industrial Economics/Produksi, Ekonomi Industri > 338.9 Economic Development and Growth/Perkembangan Ekonomi, Pertumbuhan Ekonomi
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 > 657.72 Current Assets/Aset Terbaru
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: khalimah
Date Deposited: 06 Jan 2025 02:37
Last Modified: 06 Jan 2025 02:37
URI: http://repository.mercubuana.ac.id/id/eprint/93411

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