Yuliana, Yuliana (2021) ANALISIS PERNYATAAN GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2020. Tesis thesis, Sekkolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
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Abstract
ABSTRAK Penelitian ini bertujuan untuk mengetahui apa yang dapat menyebabkan emiten mendapatkan pernyataan going concern pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2017-2020. Penelitian ini menggunakan jenis penelitian kuantitatif deskriptif. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017 sampai dengan tahun 2020. Sampel ditentukan berdasarkan metode purposive sampling, dengan jumlah sampel sebanyak 18 perusahaan manufaktur sehingga total observasi dalam penelitian ini sebanyak 72 observasi. Data yang digunakan dalam penelitian ini berupa data sekunder. Teknik pengumpulan data menggunakan metoda dokumentasi melalui situs resmi IDX : www.idx.co.id. Hasil penelitian mendapatkan hasil sebanyak 18 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama tahun 2017-2020. Perusahaan manufaktur tersebut terdiri atas 3 sektor, yakni sektor industri dasar & kimia, sektor aneka industri dan sektor barang konsumsi. Penyebab pemberian pernyataan going concern adalah akumulasi kerugian, defisiensi modal dimana kewajiban perusahaan melebihi asetnya, defisit serta pandemi covid-19 yang terjadi pada tahun 2020. Langkah-langkah yang diambil manajemen untuk mempertahankan keberlanjutan usahanya adalah dengan melakukan restrukturisasi perbankan dengan usulan relaksasi bunga dan restrukturisasi pinjaman kepada perbankan secara menyeluruh. Perusahaan melakukan restrukturisasi utang usaha kepada vendor dengan skema utama melakukan negosiasi dan penjadwalan pembayaran kepada para vendor. Mencari alternatif pendanaan terkait utang dan pinjaman yang akan jatuh tempo, menjual aset tidak produktif secara selektif untuk mendapatkan dana baik untuk modal kerja, pembelanjaan barang modal maupun melunasi utang yang berbunga tinggi. ABSTRACT This study aims to find out what can cause issuers to get going concern statements in manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2020 period. This research uses descriptive quantitative research. The population in this study were manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2020. The sample was determined based on the purposive sampling method, with a total sample of 18 manufacturing companies so that the total observations in this study were 72 observations. The data used in this research is secondary data. The data collection technique uses the documentation method through the official IDX website: www.idx.co.id. The results of the study found that as many as 18 manufacturing companies were listed on the Indonesia Stock Exchange during 2017-2020. The manufacturing company consists of 3 sectors, namely the basic & chemical industry sector, the various industrial sector and the consumer goods sector. The reasons for giving a going concern statement are the accumulation of losses, capital deficiency where the company's liabilities exceed its assets, the deficit and the covid-19 pandemic that occurred in 2020. The steps taken by management to maintain the sustainability of its business are banking restructuring with proposals for interest relaxation and restructuring loans to banks as a whole. The company restructured trade payables to vendors with the main scheme of negotiating and scheduling payments to vendors. Looking for alternative funding related to debt and loans that will mature, selling unproductive assets selectively to get funds for both working capital, capital expenditures and paying off debts with high interest rates.
| Item Type: | Thesis (Tesis) | ||||||||||||
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| Subjects: | Akuntansi > Auditing | ||||||||||||
| Divisions: | S2 Akuntansi | ||||||||||||
| Depositing User: | MRS Yuliana | ||||||||||||
| Date Deposited: | 04 Jan 2022 08:05 | ||||||||||||
| Last Modified: | 22 Jul 2022 07:22 | ||||||||||||
| URI: | http://repository.stei.ac.id/id/eprint/6614 |
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