NISSA, GINA AULIA (2025) PENGARUH KOMISARIS INDEPENDEN, PERTUMBUHAN PENJUALAN, DAN LIKUIDITAS TERHADAP FINANCIAL DISTRESS (Studi Empiris Pada Perusahaan Property and Real Estate yang terdaftar di Bursa Efek Indonesia Tahun 2020 - 2023). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
The focus of this scientific investigation lies in trying to understand explore the influence of independent commissioners, sales growth, and liquidity on the potential for financial distress. A quantitative approach is used as a methodological basis in parsing the relationship between variables. The unit of analysis scope in this study involves business entities in the property and real estate sector listed as issuers on the Indonesia Stock Exchange during the period 2020 to 2023. Using purposive sampling technique, 48 companies were selected as samples, resulting in 192 observation points over four years of observation. This research is designed as a causal study to explore the patterns of cause-and-effect relationships that emerge from the data. The source of the analyzed data is secondary, obtained through financial statements, and processed using multiple linear regression analysis through IBM SPSS software version 25. The results of the analysis show that the presence of independent commissioners and sales growth does not have a significant effect on the level of financial distress. However, the liquidity variable was found to have a significant positive impact on the likelihood of a company experiencing financial distress. Keywords: Financial distress, Independent Commissioner, Sales Growth, Liquidity. Fokus dari investigasi ilmiah ini terletak pada upaya untuk memahami mengeksplorasi pengaruh komisaris independen, pertumbuhan penjualan, serta likuiditas terhadap potensi terjadinya financial distress. Pendekatan kuantitatif digunakan sebagai landasan metodologis dalam mengurai hubungan antar variabel. Unit ruang lingkup analisis pada penelitian ini melibatkan entitas bisnis di sektor properti dan real estat yang tercatat sebagai emiten di Bursa Efek Indonesia sepanjang rentang waktu 2020 hingga 2023.. Dengan menggunakan teknik purposive sampling, sebanyak 48 perusahaan terpilih sebagai sampel, menghasilkan 192 titik observasi selama empat tahun pengamatan. Penelitian ini dirancang sebagai studi kausal guna menelusuri pola hubungan sebab-akibat yang muncul dari data. Sumber data yang dianalisis bersifat sekunder, diperoleh melalui laporan keuangan, dan diolah menggunakan analisis regresi linier berganda melalui perangkat lunak IBM SPSS versi 25. Hasil analisis menunjukkan bahwa keberadaan komisaris independen dan pertumbuhan penjualan tidak memberikan pengaruh yang signifikan terhadap tingkat financial distress. Namun demikian, variabel likuiditas ditemukan memiliki dampak positif yang signifikan terhadap kemungkinan perusahaan mengalami financial distress. Kata Kunci: Financial distress, Komisaris Independen, Pertumbuhan Penjualan, Likuiditas.
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