PENGARUH LEVERAGE, LIKUIDITAS, AKTIVITAS, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP FINANCIAL DISTRESS (Studi Empiris pada Perusahaan Jasa yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017)

Handayani, Mia (2019) PENGARUH LEVERAGE, LIKUIDITAS, AKTIVITAS, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP FINANCIAL DISTRESS (Studi Empiris pada Perusahaan Jasa yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

This study aims to examine the effect of leverage, liquidity, activity, profitability and firm size on financial distress. The leverage ratio is measured by total liabilities divided by total assets, liquidity ratios measured by current assert divided by current liabilities, activity ratios measured by sales divided by total assets, profitability ratios measured using Return On Assets (ROA) and Return On Equity (ROE) and firm size measured using Ln (Total Assets). This study uses logistic regression data analysis techniques. The research data uses secondary data obtained from the annual report published by the company. The research sample was 276 service companies listed on the Indonesia Stock Exchange in 2015-2017. The results showed that leverage ratios had a positive effect on financial distress, liquidity ratios negatively affected financial distress, activity ratios negatively affected financial distress, profitability ratios negatively affected financial distress and company size negatively affected financial distress. Keywords: financial distress, leverage ratio, liquidity ratio, activity ratio, profitability ratio and company size.

Item Type:

Thesis (S1)

Contributors:

Contribution	Contributors	NIP/NIM
Thesis advisor	Arifin, Bustanul	UNSPECIFIED
Thesis advisor	Nofianti, Nana	UNSPECIFIED

Additional Information:

Penelitian ini bertujuan untuk menguji pengaruh leverage, likuiditas, aktivitas, profitabilitas dan ukuran perusahaan terhadap financial distress. Rasio leverage diukur dengan total liabilitas dibagi total aset, rasio likuiditas diukur dengan assert lancar dibagi liabilitas lancar, rasio aktivitas diukur dengan penjulan dibagi dengan total asset, rasio profitabilitas diukur menggunakan Return On Asset (ROA) dan Return On Ekuity (ROE) serta ukuran perusahaan diukur menggunakan Ln (Total Aset). Penelitian ini menggunakan teknik analisis data regresi logistik. Data penelitian ini menggunakan data sekunder yang diperoleh dari annual report yang dipublikasikan perusahaan. Sampel penelitian ini berjumlah 276 perusahaan jasa yang terdaftar di Bursa Efek Indonesia tahun 2015-2017. Hasil penelitian menunjukkan bahwa rasio leverage berpengaruh positif terhadap financial distress, rasio likuiditas berpengaruh negatif terhadap financial distress, rasio aktivitas berpengaruh negatif terhadap financial distress, rasio profitabilitas berpengaruh negatif terhadap financial distress serta ukuran perusahaan berpengaruh negatif terhadap financial distress. Kata Kunci : financial distress, rasio leverage, rasio likuiditas , rasio aktivitas, rasio profitabilitas dan ukuran perusahaan.

Subjects:

H Social Sciences > HB Economic Theory

Divisions:

05-Fakultas Ekonomi dan Bisnis
05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi

Depositing User:

Admin Eprints Untirta

Date Deposited:

19 Oct 2021 09:12

Last Modified:

19 Oct 2021 09:12

URI:

http://eprints.untirta.ac.id/id/eprint/3380