ALIFA KHAERUNNISSA, FAHIRA (2023) PENGARUH LIKUIDITAS DAN LEVERAGE TERHADAP FINANCIAL DISTRESS DENGAN PROFITABILITAS SEBAGAI PEMODERASI PADA PERUSAHAAN SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2011-2022. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
Financial distress is a condition of financial difficulties experienced by a company prior to bankruptcy. In this research, financial distress used as a dependent variable that is dummy with an indicator of 1 for companies that have negative EPS and 0 for companies that have positive EPS. The purpose of this research is to examine the effect of liquidity and leverage with profitability as a moderating variable against financial distress. The population used in this study are food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX). Selection of the sample in this study using purposive sampling, 19 companies were obtained from a total population of 32 companies with 12 years of observation, from 2011 to 2022. The data analysis technique used was descriptive statistical analysis, logistic regression, and moderate analysis regression (MRA) which was processed using SPSS. The results of this study indicate that the calculated liquidity with current ratio negative effect on financial distress, leverage which is calculated with debt assets to ratio no effect on financial distress, profitability is calculated by return on assets able to moderate the relationship between liquidity againts financial distress, profitability is able to moderate the relationship between leverage against financial distress.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Financial distress merupakan suatu kondisi kesulitan keuangan yang dialami oleh suatu perusahaan sebelum terjadinya kebangkrutan. Pada penelitian ini financial distress digunakan sebagai variabel dependen yang bersifat dummy dengan indikator 1 untuk perusahaan yang memiliki EPS negatif dan 0 untuk perusahaan yang memiliki EPS positif. Tujuan penelitian ini adalah untuk menguji pengaruh likuiditas dan leverage dengan profitabilitas sebagai variabel moderasi terhadap financial distress. Populasi yang digunakan dalam penelitian ini adalah perusahaan sub-sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI). Pemilihan sampel dalam penelitian ini menggunakan purposive sampling, diperoleh 19 perusahaan dari total populasi sebanyak 32 perusahaan dengan tahun pengamatan sebanyak 12 tahun yaitu mulai tahun 2011 hingga 2022. Teknik analisis data yang digunakan adalah analisis statistik deskriptif, regresi logistik, dan moderate analysis regression (MRA) yang diolah menggunakan SPSS. Hasil penelitian ini menunjukkan bahwa likuiditas yang dihitung dengan current ratio berpengaruh negatif terhadap financial distress, leverage yang dihitung dengan debt assets to ratio tidak berpengaruh terhadap financial distress, profitabilitas yang dihitung dengan return on assets mampu memoderasi hubungan antara likuiditas terhadap financial distress, profitabilitas mampu memoderasi hubungan antara leverage terhadap financial distress. | |||||||||
| Uncontrolled Keywords: | Financial Distress, Likuiditas, Leverage, Profitabilitas Financial Distress, Likuiditas, Leverage, Profitabilitas | |||||||||
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HG Finance |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 61201-Program Sarjana Manajemen |
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| Depositing User: | Mrs Fahira Alifa Khaerunnissa | |||||||||
| Date Deposited: | 28 Aug 2023 13:48 | |||||||||
| Last Modified: | 31 Oct 2023 09:14 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/28982 |
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