Randa, Kezia Anugerah Batara (2025) ANALISIS PENGARUH EFISIENSI PERUSAHAAN, ARUS KAS OPERASI, DAN UKURAN PERUSAHAAN TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN SEKTOR RITEL YANG TERDAFTAR DI BEI TAHUN 2018 – 2022. S1 thesis, Universitas Mercu Buana - Menteng.
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Abstract
The Covid-19 outbreak in Indonesia impacted extends beyond health to encompass social and economic aspects. The retail sector is among the businesses affected. Data from 2018-2022 reveals negative operational income (EBIT) for retail companies, with the highest occurrence of negative EBIT observed in 2020, reaching 80%. Besides, there were many retail stores reported to be closed in 2019- 2021 period. They became the proof that during Covid-19 many retail companies faced threats of financial distress. Financial Distress becomes the concern regarding the retail store closure. Therefore, researcher decided to learn more about indicators which influence financial distress by using firm’s efficiency, operating cash flow, and firm’s size. This reaserch has final results which showed operational cash flow and firm’s size substantially affected financial distress, but not for efficiency. However, it is important to consider any financial ratios and use specific detail of retail company to define the cause of financial distress. Total sample of this study is 23 firms which will be proceeded with moderate regression analysis using SPSS ver.25. Keywords: financial distress, efficiency, operating cash flow, and firm’s size Dampak wabah Covid-19 di Indonesia tidak hanya berdampak pada kesehatan, namun juga mencakup aspek sosial dan ekonomi. Sektor ritel termasuk salah satu bisnis yang terkena dampaknya Selain itu, banyak toko ritel yang dilaporkan tutup pada periode 2019-2021. Ini menjadi bukti bahwa selama COVID- 19, banyak perusahaan ritel yang menghadapi ancaman kesulitan keuangan. Financial Distress menjadi kekhawatiran terkait penutupan toko ritel. Oleh karena itu, peneliti memutuskan untuk mempelajari lebih lanjut indikator-indikator yang mempengaruhi financial distress dengan menggunakan efisiensi perusahaan, arus kas operasi, dan ukuran perusahaan. Penelitian ini mempunyai hasil akhir yang menunjukkan arus kas operasional dan ukuran perusahaan berpengaruh signifikan terhadap financial distress, namun tidak berpengaruh terhadap efisiensi. Namun, penting untuk mempertimbangkan rasio keuangan apa pun dan menggunakan rincian spesifik perusahaan ritel untuk menentukan penyebab kesulitan keuangan. Jumlah sampel penelitian ini adalah 23 perusahaan yang akan dilanjutkan dengan analisis regresi moderat menggunakan SPSS ver.25. Kata Kunci: financial distress, efisiensi, arus kas operasi, dan ukuran perusahaan.
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43221110112 |
| Uncontrolled Keywords: | financial distress, efisiensi, arus kas operasi, dan ukuran perusahaan |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | anggitto Surya Hadi Perpus Meruya |
| Date Deposited: | 24 Jun 2025 04:20 |
| Last Modified: | 24 Jun 2025 04:20 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/95800 |
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