PERANAN ARUS KAS OPERASI, LABA OPERASI DAN UKURAN PERUSAHAAN DALAM MEMPREDIKSI FINANCIAL DISTRESS (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia di BEI)

Wasri, Yuni (2019) PERANAN ARUS KAS OPERASI, LABA OPERASI DAN UKURAN PERUSAHAAN DALAM MEMPREDIKSI FINANCIAL DISTRESS (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia di BEI). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk menguji apakah arus kas operasi, laba operasi dan ukuran perusahaan mempunyai peranan dalam memprediksi fianancial distress pada perusahaan manufaktur sektor industri dasar dan kimia periode 2012-2017. Penelitian ini menggunakan jenis penelitian kuantitatif dengan menggunakan metode berbasis regresi linier berganda data panel dengan software spss 25. Populasi dari penelitian ini adalah perusahaan manufaktur sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2012 sampai dengan tahun 2017. Sampel ditentukan berdasarkan metode purposive sampling, dengan jumlah sampel sebanyak 10 perusahaan manufaktur sehingga total observasi dalam penelitian ini sebanyak 60 observasi. Data yang digunakan dalam penelitian ini berupa data sekunder. Teknik pengumpulan data menggunakan metode dokumentasi melalui situs resmi Bursa Efek Indonesia : www.idx.co.id. Pengujian hipotesis dengan menggunakan uji t. Hasil penelitian membuktikan bahwa (1) arus kas operasi berpengaruh positif dan signifikan terhadap financial distress, (2) laba operasi berpengaruh positif dan signifikan terhadap financial distress, (3) ukuran perusahaan berpengaruh positif dan signifikan terhadap financial distress pada perusahaan manufaktur sektor industri dasar dan kimia yang terdaftar di BEI periode 2012- 2017. Hal ini berarti semakin besar arus kas operasi, laba operasi dan ukuran perusahaan maka semakin kecil kemungkinan terjadinya financial distress. Kata Kunci : Arus Kas Operasi, Laba Operasi, Ukuran Perusahaan dan Financial Distress ABSTRACT This study aims to examine whether operating cash flow, operating profit and company size have a role in predicting financial distress in manufacturing companies in the basic and chemical sectors in the 2012-2017 period. This research uses quantitative research by using multiple linear regression based panel data with SPSS 25 software. The population of this research is manufacturing companies in the basic and chemical industry sectors listed on the Indonesia Stock Exchange (BEI) in 2012 to 2017. The sample is determined based on purposive sampling method, with a total sample of 10 manufacturing companies so that the total observation in this study was 60 observations. The data used in this study are secondary data. Data collection techniques using the documentation method through the official site of the Indonesia Stock Exchange: www.idx.co.id. Hypothesis testing using t test. The results of the study prove that (1) operating cash flow has a positive and significant effect on financial distress, (2) operating income has a positive and significant effect on financial distress, (3) company size has a positive and significant effect on financial distress in manufacturing companies in the basic industrial sector and chemicals listed on the IDX for the period 2012-2017. This means that the greater the operating cash flow, operating profit and company size, the smaller the possibility of financial distress. Keywords: Operating Cash Flow, Operating Profit, Firm Size and Financial Distress

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorM. Anhar, M. AnharUNSPECIFIEDUNSPECIFIED
Subjects: Akuntansi > Akuntansi Keuangan
Depositing User: Ridho Adi Nugroho
Date Deposited: 18 Nov 2021 03:09
Last Modified: 18 Nov 2021 03:09
URI: http://repository.stei.ac.id/id/eprint/5905

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