PENGARUH RASIO KEUANGAN, TUNNELING DAN AGENCY COST TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN DELISTING DARI JAKARTA ISLAMIC INDEX (JII)

Tegar Mulia Akbar, Mochamad (2019) PENGARUH RASIO KEUANGAN, TUNNELING DAN AGENCY COST TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN DELISTING DARI JAKARTA ISLAMIC INDEX (JII). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh likuiditas, leverage, profitabilitas, tunneling dan agency cost terhadap perusahaan delisting dari Jakarta Islamic Index (JII) periode 2013-2018 yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan strategi asosiatif dan pendekatan kuantitatif, diukur dengan menggunakan regresi linier berganda dengan program Eviews 10 Student Version. Data yang digunakan merupakan data sekunder yang diperoleh melalui situs resmi milik perusahaan yang menjadi sampel pada penelitian. Sampel ditentukan dengan metode purposive sampling, dengan jumlah sampel sebanyak 11 dari total populasi sebanyak 34 perusahaan yang delisting dari Jakarta Islamic Index periode 2013-2018. Berdasarkan pada data yang telah dikumpulkan serta hasil pengujian yang telah dilakukan terhadap penelitian, maka dapat dibuat kesimpulan sebagai berikut: (1) likuiditas, leverage, profitabilitas dan agency cost berpengaruh signifikan terhadap financial distress; (2) tunneling tidak berpengaruh terhadap financial distress; (3) variabel likuiditas, leverage, profitabilitas, tunneling dan agency cost secara simultan memiliki pengaruh terhadap financial distress Kata Kunci : Financial Distress, Likuiditas, Leverage, Profitabilitas, Tunneling, Agency Cost ABSTRACT This study aims to examine the effect of liquidity, leverage, profitability, tunneling and agency cost on delisting companies from the Jakarta Islamic Index (JII) for the 2013-2018 period listed on the Indonesia Stock Exchange. This study uses associative strategies and quantitative approaches, measured using multiple linear regression with the Eviews 10 Student Version program. The data used are secondary data obtained through the company's official website that is sampled in the study. The sample was determined using the purposive sampling method, with a total sample of 11 from a total population of 34 companies that were delisted from the Jakarta Islamic Index for the 2013-2018 period. Based on the data that has been collected and the results of tests that have been conducted on the research, the following conclusions can be made: (1) liquidity, leverage, profitability and agency cost have a significant effect on financial distress; (2) tunneling has no effect on financial distress; (3) variables of liquidity, leverage, profitability, tunneling and agency cost simultaneously have an influence on financial distress Keywords : Financial Distress, Likuiditas, Leverage, Profitabilitas, Tunneling, Agency Cost

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorAlmurni, SitiUNSPECIFIEDUNSPECIFIED
Subjects: Akuntansi > Akuntansi Keuangan
Divisions: S1 Akuntansi
Depositing User: Ridho Adi Nugroho
Date Deposited: 13 Oct 2021 08:09
Last Modified: 13 Oct 2021 08:09
URI: http://repository.stei.ac.id/id/eprint/5527

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