KAJIAN POTENSI KESULITAN KEUANGAN PERUSAHAAN SUB-SEKTOR MAKANAN DAN MINUMAN TERDAFTAR DI BURSA EFEK INDONESIA (2014-2019)

VICTOR, VICTOR (2021) KAJIAN POTENSI KESULITAN KEUANGAN PERUSAHAAN SUB-SEKTOR MAKANAN DAN MINUMAN TERDAFTAR DI BURSA EFEK INDONESIA (2014-2019). S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The aim of this study is to examine and analyze the factors that influence the company's potential financial difficulties. The financial distress is measured by the interest coverage ratio (ICR). The companies in the food and beverage sector listed in the IDX in 2020 comprise 30 companies. In the period 2014-2019, 20 companies met the targeted sampling criteria. The data is processed using a panel data regression approach. The results showed that liquidity, profitability and ICRt-1 had a significantly positive influence on the ICR. It was found that leverage and company size do not affect the ICR. Keywords: current ratio, return on investment, debt to equity ratio, company size, interest coverage ratio, unbalanced datapanel, financial distress. Penelitian ini bertujuan untuk menguji serta menganalisis faktor-faktor yang mempengaruhi potensi kesulitan keuangan perusahaan. Kesulitan keuangan diukur dengan interest coverage ratio (ICR). Perusahaan sub-sektor makanan dan minuman terdaftar di BEI pada tahun 2020 ada 30 perusahaan. Pada periode tahun 2014-2019, 20 perusahaan memenuhi kriteria sampel yang ditentukan secara purposive. Data diolah menggunakan pendekatan regresi data panel. Hasil penelitian menunjukkan likuiditas, profitabilitas, dan ICRt-1 berpengaruh positive signifikan terhadap ICR. Leverage dan Ukuran perusahaan ditemukan tidak berpengaruh terhadap ICR. Kata kunci: Curent Ratio, Return on Assets, Debt to Equity Ratio , Ukuran Perusahaan, Interest Coverage Ratio, Unbalance data panel, Financial Distress.

Item Type: Thesis (S2)
NIM/NIDN Creators: 55119110007
Uncontrolled Keywords: Curent Ratio, Return on Assets, Debt to Equity Ratio , Ukuran Perusahaan, Interest Coverage Ratio, Unbalance data panel, 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 > 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 > 657.3 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
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
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
700 Arts/Seni, Seni Rupa, Kesenian > 720 Architecture/Arsitektur > 725 Public Structures Architecture/Arsitektur Struktur Umum > 725.2 Commercial and Communication Buildings/Arsitektur Gedung Perdagangan dan Komunikasi > 725.24 Financial Institutions/Lembaga Keuangan
Divisions: Pascasarjana > Magister Manajemen
Depositing User: Dede Muksin Lubis
Date Deposited: 23 Mar 2022 02:03
Last Modified: 23 Mar 2022 02:03
URI: http://repository.mercubuana.ac.id/id/eprint/58641

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