Hidayat, Robbi (2024) PENGARUH LIKUIDITAS, LEVERAGE, DAN PROFITABILITAS TERHADAP FINANCIAL DISTRESS DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI PADA SEKTOR PERDAGANGAN JASA DAN INVESTASI. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
Financial distress is a condition of financial difficulties experienced by a company before bankruptcy. In this study, financial distress was used as a dummy dependent variable with indicators of 1 for companies that have negative EPS and 0 for companies that have positive EPS. The purpose of this study was to examine the effect of liquidity, leverage, and profitability with company size as a moderation variable on financial distress. The population used in this study is trade, services, and investment sector companies listed on the Indonesia Stock Exchange (IDX). The sample selection in this study used purposive sampling, obtained by 64 companies from a total population of 177 companies with a 10-year observation year, namely from 2013 to 2022. The data analysis techniques used are descriptive statistical analysis, logistic regression, and moderate regression analysis (MRA) which is processed using SPSS. The results showed that liquidity calculated by the current ratio has a negative effect on financial distress, leverage calculated by debt to equity ratio has a negative effect on financial distress, profitability calculated by return on equity has a positive effect on financial distress, company size calculated by Ln.TA is able to moderate the relationship between liquidity to financial distress, company size is able to moderate the relationship between leverage to financial distress, company size is able to moderate the relationship between profitability to financial distress.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Financial distress merupakan 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, leverage, dan profitabilitas dengan ukuran perusahaan sebagai variabel moderasi terhadap financial distress. Populasi yang digunakan dalam penelitian ini adalah perusahaan sektor perdagangan, jasa, dan investasi yang terdaftar di Bursa Efek Indonesia (BEI). Pemilihan sampel dalam penelitian ini menggunakan purposive sampling, diperoleh 64 perusahaan dari total populasi sebanyak 177 perusahaan dengan tahun pengamatan 10 tahun, yaitu dari tahun 2013 sampai 2022. Teknik analisis data yang digunakan adalah analisis statistik deskriptif, regresi logistik, dan moderate regression analysis (MRA) yang diolah menggunakan SPSS. Hasil penelitian menunjukkan bahwa likuiditas yang dihitung dengan current ratio berpengaruh negatif terhadap financial distress, leverage yang dihitung dengan debt to equity ratio berpengaruh negatif terhadap financial distress, profitabilitas yang dihitung dengan return on equity berpengaruh positif terhadap financial distress, ukuran perusahaan yang dihitung dengan Ln.TA mampu memoderasi hubungan antara likuiditas terhadap financial distress, ukuran perusahaan mampu memoderasi hubungan antara leverage terhadap financial distress, ukuran perusahaan mampu memoderasi hubungan antara profitabilitas terhadap financial distress. | |||||||||
| Uncontrolled Keywords: | Financial Distress, Liquidity, Leverage, Profitability, Company Size Financial Distress, Likuiditas, Leverage, Profitabilitas, Ukuran Perusahaan | |||||||||
| Subjects: | H Social Sciences > HG Finance | |||||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 61201-Program Sarjana Manajemen |
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| Depositing User: | Robbi Hidayat | |||||||||
| Date Deposited: | 23 Aug 2024 13:26 | |||||||||
| Last Modified: | 04 Sep 2024 13:50 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/41261 |
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