PENGARUH ARUS KAS, PROFITABILITAS, DAN LEVERAGE TERHADAP KONDISI FINANCIAL DISTRESS (Studi Empiris pada Perusahaan Sektor Aneka Industri Sub Sektor Property & Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2020 - 2023)

AINI, NISHA NUR (2025) PENGARUH ARUS KAS, PROFITABILITAS, DAN LEVERAGE TERHADAP KONDISI FINANCIAL DISTRESS (Studi Empiris pada Perusahaan Sektor Aneka Industri Sub Sektor Property & Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2020 - 2023). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The increasingly intense business competition and unstable economic conditions have led many companies to experience financial difficulties. The inability to meet financial obligations is often an early indication of financial distress, which is generally caused by weak corporate management. This study empirically examines the effect of Cash Flow, Profitability, and Leverage on Financial Distress.This research employs secondary data by collecting financial statement data sourced from the official website of the Indonesia Stock Exchange (www.idx.co.id). The type of research used is quantitative. The sampling technique applied is purposive sampling. The sample consists of 168 data observations from 42 companies. The population in this study includes property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2023. The data analysis method used in this study is multiple linear regression analysis, processed using the Statistical Package for the Social Sciences (SPSS) version 25. The results indicate that Cash Flow and Profitability have a positive effect on Financial Distress, while Leverage has a negative effect on Financial distress. Keywords: Cash Flow, Profitability, Leverage, Financial Distress Persaingan bisnis yang kian ketat dan keadaan ekonomi yang tidak stabil mengakibatkan banyak perusahaan terjadi kesulitan keuangan. Ketidakmampuan untuk memenuhi kewajiban keuangan sering kali menjadi indikasi awal terjadinya kesulitan keuangan, yang umumnya disebabkan oleh lemahnya manajemen perusahaan. Penelitian ini melaksanakan pengujian dengan empiris pengaruh Arus Kas, Profitabilitas, dan Leverage terhadap Financial Distress. Studi yang dilaksanakan mempergunakan jenis data sekunder dengan mengumpulkan data laporan keuangan yang bersumber dari website resmi www.idx.co.id. Jenis studi yang dilaksanakan yaitu penelitian kuantitatif. Teknik pengambilan sampel yang dipergunakan yaitu metode purposive sampling. Sampel pada studi yang dilaksanakan sejumlah 168 data dari 42 perusahaan. Populasi pada studi yang dilaksanakan yaitu perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2020-2023. Metode analisis data yang dipergunakan pada studi yang dilaksanakan yaitu analisis regresi liner berganda yang dikelola mempergunakan program Statistical Package for Social Sciences (SPSS) versi 25. Temuan studi menunjukan jika Arus Kas dan Profitabilitas memberikan dampak positif pada Financial distress, sementara Leverage memberikan dampak negatif pada Financial Distres. Kata Kunci: Arus Kas, Profitabilias, Leverage, Financial distress

Item Type: Thesis (S1)
Call Number CD: FE/AK. 25 282
NIM/NIDN Creators: 43219110183
Uncontrolled Keywords: Arus Kas, Profitabilias, Leverage, Financial distress
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.01-658.09 [Management of Enterprises of Specific Sizes, Scopes, Forms; Data Processing]/[Pengelolaan Usaha dengan Ukuran, Lingkup, Bentuk Tertentu; Pengolahan Data]
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: khalimah
Date Deposited: 27 Oct 2025 05:02
Last Modified: 27 Oct 2025 05:02
URI: http://repository.mercubuana.ac.id/id/eprint/99839

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