SITORUS, HANA JENIFER AGUSTIAN (2023) FAKTOR-FAKTOR YANG MEMPENGARUHI FINANCIAL DISTRESS DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL MODERATING (Studi Empiris pada perusahaan Consumer Cyclicals yang terdaftar di Bursa Efek Indonesia Periode 2020-2021). S2 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to analyze the effect of leverage, liquidity, and sales growth on financial distress with managerial ownership as a moderating variable. The population of this study is consumer cyclicals companies listed on the Indonesia Stock Exchange for the 2020-2021 period. The samples in this study were 102 companies through purposive sampling method. The analytical method used is logistic regression and Moderating Regression Analysis (MRA). The results showed that leverage had an effect on financial distress, while liquidity and sales growth had no effect on financial distress. Leverage, liquidity, and sales growth simultaneously affect financial distress. Managerial ownership not able moderate the effect of leverage, liquidity, and sales growth on financial distress. Keywords : Leverage, Liquidity, Sales Growth, and Managerial Ownership, Financial Distress Penelitian ini bertujuan untuk menguji pengaruh leverage, likuiditas, dan sales growth terhadap financial distress dengan kepemilikan manajerial sebagai variabel moderasi. Penelitian ini menggunakan sampel perusahaan consumer cyclicals yang terdaftar di Bursa Efek Indonesia periode 2020-2021. Jumlah perusahaan yang dijadikan sampel penelitian ini adalah 102 perusahaan melalui metode purposive sampling. Metode analisis yang digunakan adalah regresi logistik (logistic regression) dan Moderating Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa leverage berpengaruh terhadap financial distress, sedangkan likuiditas dan sales growth tidak berpengaruh terhadap financial distress. Leverage, likuiditas, dan sales growth secara simultan berpengaruh terhadap financial distress. Kepemilikan manajerial tidak mampu memoderasi pengaruh leverage dan sales growth terhadap financial distress. Kata Kunci: Leverage, Likuiditas, Sales Growth, dan Kepemilikan Manajerial, Financial Distress.
| Item Type: | Thesis (S2) |
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| Call Number CD: | CD/555. 23 017 |
| Call Number: | TA/55/23/032 |
| NIM/NIDN Creators: | 55519120033 |
| Uncontrolled Keywords: | Leverage, Likuiditas, Sales Growth, dan Kepemilikan Manajerial, 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 > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.42 Cost Accounting/Akuntansi Biaya |
| Divisions: | Pascasarjana > Magister Akuntansi |
| Depositing User: | MILA RISKA |
| Date Deposited: | 03 Jul 2023 07:27 |
| Last Modified: | 03 Jul 2023 07:42 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/78211 |
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