PENGARUH RASIO LIKUIDITAS, LEVERAGE, OPERATING CAPACITY DAN RETURN ON ASSET TERHADAP KONDISI FINANCIAL DISTRESS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2016

Ariyanti, Alusia (2019) PENGARUH RASIO LIKUIDITAS, LEVERAGE, OPERATING CAPACITY DAN RETURN ON ASSET TERHADAP KONDISI FINANCIAL DISTRESS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2016. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh rasio likuiditas, leverage, operating capacity dan return on asset terhadap kondisi financial distress perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2012-2016. Penelitian ini menggunakan jenis penelitian deskriptif pendekatan kuantitatif, yang diukur menggunakan metoda berbasis regresi logistik dengan SPSS versi 20.00. populasi dari penelitian ini adalah 143 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2012-2016. Sampel ditentukan berdasarkan metode purpose sampling, dengan jumlah sampel sebanyak 9 perusahaan manufaktur sehingga total observasi dalam penelitian ini sebanyak 45 observasi. Data yang digunakan dalam penelitian ini berupa data sekunder. Teknik pengumpulan data menggunakan metoda dokumentasi melalui situs resmi IDX: www.idx.co.id (situs lama). Pengujian hipotesis menggunakan analisis regresi logistik. Hasil penelitian membuktikan bahwa: rasio likuiditas, rasio leverage, rasio operating capacity tidak berpengaruh secara signifikan terhadap kondisi financial distress perusahaan manufaktur yang terdaftar di BEI (Bursa Efek Indonesia) Tahun 2012-2016 sedangkan rasio return on asset berpengaruh secara signifikan negatif terhadap kondisi financial distress perusahaan manufaktur yang terdaftar di BEI (Bursa Efek Indonesia) Tahun 2012-2016. Kata Kunci: liquidity, leverage, operating capacity, return on assets dan financial distress ABSTRACT This study aims to determine the effect of liquidity ratios, leverage, operating capacity and return on assets on the conditions of financial distress of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2012-2016. This study uses a quantitative type descriptive research approach, which was measured using a logistic regression based method with SPSS version 20.00. The population of this study is 143 manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2012-2016. The sample was determined based on the purpose sampling method, with a total sample of 9 manufacturing companies so that the total observations in this study were 45 observations. The data used in this study is secondary data. The technique of collecting data uses documentation methods through the official IDX website: www.idx.co.id (old site). Hypothesis testing uses logistic regression analysis. The results of the study prove that: liquidity ratios, leverage ratios, operating capacity ratios do not significantly influence the condition of financial distress of manufacturing companies listed on the Indonesia Stock Exchange in 2012-2016 while the return on assets ratio has a significantly negative effect on financial distress conditions manufacturing companies listed on the IDX (Indonesia Stock Exchange) in 2012-2016. Keywords: liquidity, leverage, operating capacity, return on assets and financial distress

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorYuliansyah, RahmatUNSPECIFIEDUNSPECIFIED
Subjects: Akuntansi > Akuntansi Keuangan
Divisions: S1 Akuntansi
Depositing User: Ridho Adi Nugroho
Date Deposited: 18 Nov 2021 10:06
Last Modified: 18 Nov 2021 10:06
URI: http://repository.stei.ac.id/id/eprint/5916

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