PENGARUH LIKUIDITAS, PROFITABILITAS, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP KONDISI FINANCIAL DISTRESS (Studi Empiris Pada Perusahaan Pertambangan Subsektor Pertambangan Batubara Yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2014-2018)

PARHUSIP, MANGIRING (2020) PENGARUH LIKUIDITAS, PROFITABILITAS, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP KONDISI FINANCIAL DISTRESS (Studi Empiris Pada Perusahaan Pertambangan Subsektor Pertambangan Batubara Yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2014-2018). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research was conducted with aims to know the effect of liquidity, profitability, firm size and leverage on financial distress. Liquidity in this research was represented by Current Ratio (CR), profitability was represented by Return On Assets (ROA), firm size was represented by Total Asset and leverage was represented by Debt To Equity Ratio (DER). This research object is the coal mining subsector company listed on the Indonesia Stock Exchange (BEI) and has consistently published annual reports for the period 2014-2018. The total sample obtained was 70 samples from 14 companies for 5 years. This research was conducted with a quantitative-descriptive approach, and using statistical analysis in the form of double linear regression test. The result of this research indicate that simultaneously all variables used in this research: liquidity, profitability, firm size and leverage have significant effect on financial distress. This was proven by the result of the F-Statistical Test and the Coefficient of Determination Test. From the results of the t-Statistical Test, liquidity has a significant positive effect on financial distress, profitability has a significant positive effect on financial distress, firm size has a significant negative effect on financial distress and leverage has no significant effect on financial distress. Keywords: Liquidity, Profitability, Firm Size, Leverage, Financial Distress Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh dari likuiditas, profitabilitas, ukuran perusahaan dan leverage terhadap kondisi financial distress. Likuiditas pada penelitian ini diproksikan dengan Current Ratio (CR), profitabilitas diproksikan dengan Return On Assets (ROA), ukuran perusahaan diproksikan dengan Total Assets dan leverage diproksikan dengan Debt To Equity Ratio (DER). Objek penelitian ini adalah perusahaan pertambangan subsektor pertambangan batubara yang terdaftar di BEI dan secara konsisten menerbitkan laporan tahunan selama periode tahun 2014-2018. Total sampel yang didapatkan adalah 70 sampel dari 14 perusahaan selama 5 tahun. Penelitian dilakukan dengan pendekatan desktiptif kuantitatif, dan menggunakan analisa statistik dalam bentuk uji regresi linier berganda. Hasil dari penelitian ini menunjukan bahwa secara simultan semua variabel yang digunakan dalam penelitian ini yakni likuiditas, profitabilitas, ukuran perusahaan dan leverage memiliki pengaruh terhadap financial distress. Hasil ini dibuktikan dari hasil Uji Statistik F dan Uji Koefisien Determinasi. Dari hasil Uji Statistik t, variabel likuiditas berpengaruh signifikan dengan arah positif terhadap financial distress, profitabilitas berpengaruh signifikan dengan arah positif terhadap financial distress, ukuran perusahaan berpengaruh signifikan dengan arah negatif terhadap financial distress dan leverage tidak berpengaruh signifikan terhadap financial distress. Kata kunci: Likuiditas, Profitabilitas, Ukuran Perusahaan, Leverage, Financial Distress

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 568
Call Number: SE/32/21/119
NIM/NIDN Creators: 43217120214
Uncontrolled Keywords: Likuiditas, Profitabilitas, Ukuran Perusahaan, Leverage, Financial Distress
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 339 Macroeconomics and Related Topics/Makroekonomi, Ekonomi Makro dan Topik Terkait > 339.2 Distribution of Income and Wealth/Distribusi Pendapatan dan Kekayaan
600 Technology/Teknologi > 620 Engineering and Applied Operations/Ilmu Teknik dan operasi Terapan > 622 Mining and Related Operations/Operasi Pertambangan dan Operasi Terkait
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] > 658.04 Management of Enterprises of Specific Forms/Pengelolaan Usaha dengan Bentuk Tertentu > 658.045 Corporations/Perusahaan
800 Literatures/Kesusastraan > 800. Literatures/Kesusastraan > 801 Philosophy and Theory of Literatures/Filsafat dan Teori Kesusastraan > 801.3 Value, Influence, Effect/Nilai, Pengaruh, Efek
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Rifky
Date Deposited: 27 May 2022 03:12
Last Modified: 03 Jun 2022 01:24
URI: http://repository.mercubuana.ac.id/id/eprint/54541

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