PENGARUH RETURN ON ASSET, CURRENT RATIO, DEBT-TO-EQUITY RATIO, FIRM SIZE, DAN INTELLECTUAL CAPITAL TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN YANG TERDAFTAR INDEKS SRI-KEHATI DI BEI PERIODE 2017-2021

Annastasya, Rossa (2023) PENGARUH RETURN ON ASSET, CURRENT RATIO, DEBT-TO-EQUITY RATIO, FIRM SIZE, DAN INTELLECTUAL CAPITAL TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN YANG TERDAFTAR INDEKS SRI-KEHATI DI BEI PERIODE 2017-2021. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia.

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Abstract

This study aims to examine the effects of return on assets, current ratio, debt-to-equity ratio, firm size, and intellectual capital on financial distress of companies listed in SRI-KEHATI stock index on the Indonesia Stock Exchange from 2017 to 2021. Research data obtained from the company's annual report. The samples used were 14 companies listed on the SRI-KEHATI stock index which have fulfilled the complete financial statement requirements on the Indonesia Stock Exchange (IDX) from 2017 to 2021. The technique used in sampling using a purposive sampling technique, then the method used to analyze the effect of the independent variables on the dependent variable using the Multiple Linear Regression method, Classical Assumption Test, and Hypothesis Testing assisted by using Eviews 12. The results of this study indicate that ROA and CR have a significant effect on Financial Distress, DER has no effects on Financial Distress, while Firm Size and Intellectual Capital have a negative effect on Financial Distress. Financial Distress of companies listed in SRI-KEHATI stock index from 2017 to 2021 is influenced by an independent variable of 51.49%. While the remaining 48.51% is explained by other variables outside of this study. Penelitian ini bertujuan untuk menguji pengaruh dari return on asset, current ratio, debt-to-equity ratio, firm size, dan intellectual capital terhadap financial distress pada perusahaan yang terdaftar pada indeks saham SRI-KEHATI di Bursa Efek Indonesia periode 2017-2021. Data penelitian diperoleh dari laporan tahunan perusahaan. Sampel yang digunakan sebanyak 14 perusahaan yang terdaftar pada indeks saham SRI-KEHATI yang telah memenuhi syarat laporan keuangan lengkap yang ada pada Bursa Efek Indonesia (BEI) periode 2017-2021. Teknik yang digunakan dalam pengambilan sampel menggunakan teknik purposive sampling, kemudian metode yang digunakan untuk menganalisis pengaruh variabel independen terhadap variabel dependen menggunakan metode Regresi Linier Berganda, Uji Asumsi Klasik, dan Uji Hipotesis dibantu dengan menggunakan Eviews 12. Hasil penelitian ini menunjukkan bahwa ROA dan CR berpengaruh signifikan terhadap Financial Distress, DER tidak berpengaruh terhadap Financial Distress, sedangkan Firm Size dan Intellectual Capital berpengaruh negatif terhadap Financial Distress. Financial Distress pada Perusahaan SRI-KEHATI periode 2017-2021 dipengaruhi oleh variabel independen sebesar 51,49%. Sedangkan sisanya sebesar 48,51% dijelaskan oleh variabel lain di luar penelitian ini.

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorEffendi, SyahrulNIDN0313048803arul.steijkt@gmail.com
Uncontrolled Keywords: Kesulitan Keuangan, Pengembalian Aset, Rasio Lancar, Rasio Utang Terhadap Modal, Ukuran Perusahaan, Modal Intelektual
Subjects: Manajemen > Manajemen Keuangan
Divisions: S1 Manajemen
Depositing User: Rossa Annastasya
Date Deposited: 09 Jun 2023 02:07
Last Modified: 09 Jun 2023 02:07
URI: http://repository.stei.ac.id/id/eprint/10096

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