PENGARUH ARUS KAS, PROFITABILITAS, LEVERAGE, GOOD CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN TERHADAP FINANCIAL DISTRESS (Studi Empiris Pada Perusahaan Manufaktur Subsektor Aneka Industri pada BEI pada tahun 2016-2018)

ANDRIYANI, DIANA ROSITA (2019) PENGARUH ARUS KAS, PROFITABILITAS, LEVERAGE, GOOD CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN TERHADAP FINANCIAL DISTRESS (Studi Empiris Pada Perusahaan Manufaktur Subsektor Aneka Industri pada BEI pada tahun 2016-2018). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

Financial Distress is a situation where the company’s operating cash flow is inadequate to pay off current liabilities (such as account payable or interest expense) and the company is forced to take corrective action. This study aims to determine the effect of the operating cash flow, profitability ratio, leverage ratio, good corporate governance and firm size to financial distress calculated using Altman Z-score. The population in this study are manufacturs companies subsector miscellaneous industry on the Indonesia Stock Exchange in 2016-2018. Data analysis techniques used approach analysis techniques statistical Product and Service Solutions (SPSS). The sample was 25 companies. The samples using purposive sampling technique. The method of analysis used is multiple linear regression analysis. Based on the results of multiple linear regression analysis with a significance level of 5%. The results showed that operating cash flow have significant influence to financial distress, profitability ratio counted by return on asset have significant influence to financial distress, leverage ratio counted by debt to asset ration have significant influence to financial distress, good corporate governance counted by institutional ownership have significant influence to financial distress, and firm size does not have an influence to financial distress. Keywords: profitability ratio, leverage, good corporate governance, operating cash flow, Firm Size, Financial Distress Financial distress adalah suatu situasi dimana arus kas operasi perusahaan tidak memadahi untuk melunasi kewajiban-kewajiban lancar (seperti hutang dagang atau beban bunga) dan perusahaan terpaksa melakukan tindakan perbaikan. Penelitian ini bertujuan untuk mengetahui pengaruh arus kas operasi, profitabilitas, leverage, good corporate governance, dan ukuran perusahaan terhadap financial distress yang dihitung menggunakan Altman Z-score. Populasi dalam penelitian ini adalah perusahaan manufaktur subsektor aneka industri yang terdaftar di BEI pada tahun 2016-2018. Teknik analisis data yang digunakan teknik analisis pendekatan Statistical Product and Service Solutions (SPSS). Sampel yang digunakan berjumlah 25 perusahaan. Pengambilan sampel dengan menggunakan teknik purposive sampling. Metode analisi yang digunakan adalah analisis regresi linear berganda. Berdasarkan hasil analisis regresi linear berganda dengan tingkat signifikasi 5%. Hasil penelitian menunjukan bahwa, arus kas operasi berpengaruh terhadap financial distress, profitabilitas yang diukur dengan return on asset berpengaruh terhadap financial distress, leverage yang diukur dengan debt to asset ratio berpengaruh terhadap financial distress, good corporate governance yang diukur menggunakan kepemilikan institusional berpengaruh terhadap financial distress dan ukuran perusahaan tidak berpengaruh terhadap financial distress. Kata Kunci : arus kas, profitabilitas, ROA, leverage, DAR, GCG, kepemilikan institusioanal, financial distress

Item Type: Thesis (S1)
NIM/NIDN Creators: 43215120227
Uncontrolled Keywords: arus kas, profitabilitas, ROA, leverage, DAR, GCG, kepemilikan institusioanal, 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
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 > 657.45 Auditing/Audit
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 > 657.45 Auditing/Audit > 657.452 Audit Reports/Laporan Audit
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 > 657.45 Auditing/Audit > 657.453 Auditing of Computer-Processed Accounts/Mengaudit Laporan yang Diproses Komputer
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 21 Mar 2023 03:31
Last Modified: 21 Mar 2023 03:31
URI: http://repository.mercubuana.ac.id/id/eprint/75337

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