PENGARUH LIKUIDITAS, LEVERAGE, PROFITABILITAS, DAN CORPORATE SOCIAL RESPONSIBILTY DISCLOSURE TERHADAP FINANCIAL DISTRESS (Studi Pada Sektor Basic Materials yang Tercatat di Bursa Efek Indonesia Periode 2019-2024)

LIFIEYANTO, MAYOGI RAHADIRA (2026) PENGARUH LIKUIDITAS, LEVERAGE, PROFITABILITAS, DAN CORPORATE SOCIAL RESPONSIBILTY DISCLOSURE TERHADAP FINANCIAL DISTRESS (Studi Pada Sektor Basic Materials yang Tercatat di Bursa Efek Indonesia Periode 2019-2024). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research aims to examine and analyze the effect of liquidity (Current Ratio), Leverage (Debt to Equity Ratio), profitability (Return on Asset), and Corporate Social Responsibility (CSR) disclosure on financial distress. The population and object in this research are focused on the Basic Materials sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2024 period.The research design is causality research with a quantitative approach. The sample selection technique used the saturated sampling method, which resulted in a total of 64 observations during the research period. The data analysis method used is panel data regression analysis processed using EViews 13 software, with the Common Effect Model (CEM) as the selected regression model.The partial test results show that Leverage (DER) has a positive and significant effect on financial distress. Conversely, profitability (ROA) and Corporate Social Responsibility (CSR) are proven to have a negative and significant effect on financial distress. Meanwhile, the liquidity variable (CR) has no significant effect on financial distress. In conclusion, the financial distress condition in Basic Materials sector companies is mostly driven by the capital structure or a high proportion of debt, and can be mitigated by the company's ability to generate profits and good social responsibility disclosures. Keywords: liquidity, Leverage, profitability, corporate social responsibility, financial distress. Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh likuiditas (Current Ratio), Leverage (Debt to Equity Ratio), profitabilitas (Return on Asset), dan pengungkapan Corporate Social Responsibility (CSR) terhadap financial distress. Populasi dan objek dalam penelitian ini difokuskan pada perusahaan sektor Basic Materials yang tercatat di Bursa Efek Indonesia (BEI) periode 20192024. Desain penelitian ini adalah penelitian kausalitas dengan pendekatan kuantitatif. Teknik pemilihan sampel menggunakan metode sampel jenuh, yang menghasilkan total data observasi sebanyak 64 observasi selama periode penelitian. Metode analisis data yang digunakan adalah analisis regresi data panel yang diolah menggunakan perangkat lunak EViews 13, dengan Common Effect Model (FEM) sebagai model regresi yang terpilih. Hasil pengujian secara parsial menunjukkan bahwa Leverage (DER) berpengaruh positif dan signifikan terhadap financial distress. Sebaliknya, profitabilitas (ROA) dan Corporate Social Responsibility (CSR) terbukti berpengaruh negatif dan signifikan terhadap financial distress. Sementara itu, variabel likuiditas (CR) tidak memiliki pengaruh yang signifikan terhadap financial distress. Kesimpulannya, kondisi financial distress pada perusahaan sektor Basic Materials lebih banyak didorong oleh struktur modal atau tingginya proporsi utang, serta dapat diredam oleh kemampuan perusahaan dalam menghasilkan laba dan pengungkapan tanggung jawab sosial yang baik. Kata Kunci: likuiditas, Leverage, profitabilitas, CSR, financial distress.

Item Type: Thesis (S1)
NIM/NIDN Creators: 43122010119
Uncontrolled Keywords: likuiditas, Leverage, profitabilitas, CSR, financial distress.
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.1 Administration and Library Management/Administrasi dan Manajemen Perpustakaan > 025.11 Finance/Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.3 Personnel Management/Manajemen Personalia, Manajemen Sumber Daya Manusia, Manajemen SDM
Divisions: Fakultas Ekonomi dan Bisnis > Manajemen
Depositing User: khalimah
Date Deposited: 23 Sep 2026 13:59
Last Modified: 23 Sep 2026 13:59
URI: http://repository.mercubuana.ac.id/id/eprint/104086

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