PENGARUH PROFITABILITAS (ROA), LEVERAGE (DER), LIKUIDITAS (CR) DAN NILAI TUKAR TERHADAP FINANCIAL DISTRESS (Studi Kasus di Perusahaan Sektor Textile dan Garmen Yang Tercatat di BEI Periode Tahun 2017 - 2020)

ELENA, TIARA PUTRI (2022) PENGARUH PROFITABILITAS (ROA), LEVERAGE (DER), LIKUIDITAS (CR) DAN NILAI TUKAR TERHADAP FINANCIAL DISTRESS (Studi Kasus di Perusahaan Sektor Textile dan Garmen Yang Tercatat di BEI Periode Tahun 2017 - 2020). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

Indonesia is one of the top 10 textile and apparel producing countries in the world and is ranked 12th among the leading textile and clothing exporters in the Association of Southeast Asian Nations (ASEAN) region. This sector plays an important role in the country's economy. For this reason, it is very important to know the state or condition of the companies in the sector before bankruptcy occurs. One of the benefits of financial distress analysis is to provide an overview of the condition of financial performance through analysis of financial statements, where from this analysis it can provide an early warning for company management to immediately take strategic financial policies so that companies can avoid financial problems, especially financial difficulties. Adi & Rahmawati, 2015). In this study, the researcher used the Zmijewski model (1984) or the so-called X-score, this model states that the company is considered distressed if the X value is greater than 0. The purpose of the analysis is to provide empirical evidence about the factors that affect financial distress. The X factor that the researcher uses is Profitability, Leverage, Liquidity and Exchange Rate. In determining the sample, the researcher used the purposive sampling technique. The research sample consisted of 8 Textile and Garment Sector Companies Listed on the IDX for the 2017-2020 period. In this study, researchers used secondary data obtained based on annual reports from the company's website and the official website of the Indonesia Stock Exchange (IDX) as well as the official website of Bank Indonesia. Keywords: Profitability, Leverage, Liquidity, Exchange Rate, Financial Distress, Zmijewski (X-score). Indonesia adalah salah satu dari 10 negara penghasil tekstil dan pakaian jadi terbaik di dunia dan peringkat ke 12 di antara eksportir tekstil dan pakaian terkemuka di kawasan Perhimpunan Bangsa – Bangsa Asia Tenggara (ASEAN). Sektor ini memainkan peran penting dalam perekonomian Negara. Untuk itu sangat penting untuk mengetahui keadaan atau kondisi perusahaan – perusahaan pada sektor tersebut sebelum terjadi kebangkrutan. Salah satu manfaat dari analisis financial distress adalah untuk memberikan gambaran kondisi kinerja keuangan melalui analisis laporan keuangan, di mana dari analisis tersebut dapat memberikan peringatan sedini mungkin bagi manajemen perusahaan untuk langsung mengambil kebijakan keuangan yang strategis sehingga perusahaan dapat terhindar dari masalah keuangan khususnya kesulitan keuangan (Adi & Rahmawati, 2015). Dalam penelitian ini peneliti menggunakan model Zmijewski (1984) atau yang disebut X-score, model ini menyatakan bahwa perusahaan dianggap distress jika nilai X lebih besar dari 0. Tujuan dari analisis untuk memberikan bukti empiris tentang faktor yang mempengaruhi financial distress. Faktor X yang peneliti gunakan adalah Profitabilitas, Leverage, Likuiditas dan Nilai Tukar. Dalam menentukan sampel peneliti menggunakan teknik Purposive Sampling. Sampel penelitian terdiri dari 8 Perusahaan Sektor Tekstil dan Garmen yang Tercatat di BEI Periode 2017 – 2020. Dalam penelitian ini peneliti menggunakan data sekunder yang diperoleh berdasarkan laporan tahunan dari website perusahaan dan situs resmi Bursa Efek Indonesia (BEI) dan juga situs resmi Bank Indonesia. Kata Kunci : Profitabilitas, Leverage, Likuiditas, Nilai Tukar, Financial Distress, Zmijewski (X-score).

Item Type: Thesis (S1)
Call Number CD: FE/MJ. 22 085
NIM/NIDN Creators: 43118010047
Uncontrolled Keywords: Profitabilitas, Leverage, Likuiditas, Nilai Tukar, Financial Distress, Zmijewski (X-score).
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 000. Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 005 Computer Programmming, Programs, Data/Pemprograman Komputer, Program, Data > 005.4 System Programming and Programs/Sistem Pemrograman dan Program > 005.43 Operating System/Sistem Operasi > 005.434 Process Management Programs/Program Manajemen Proses
000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 000. Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 005 Computer Programmming, Programs, Data/Pemprograman Komputer, Program, Data > 005.4 System Programming and Programs/Sistem Pemrograman dan Program > 005.43 Operating System/Sistem Operasi > 005.435 Memory Management Programs/Program Manajemen Memori
000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 000. Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 005 Computer Programmming, Programs, Data/Pemprograman Komputer, Program, Data > 005.4 System Programming and Programs/Sistem Pemrograman dan Program > 005.43 Operating System/Sistem Operasi > 005.436 File System Management Programs/Program Manajemen Sistem File
Divisions: Fakultas Ekonomi dan Bisnis > Manajemen
Depositing User: Dede Muksin Lubis
Date Deposited: 11 Aug 2022 05:52
Last Modified: 11 Aug 2022 05:52
URI: http://repository.mercubuana.ac.id/id/eprint/67343

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