PENGARUH PROFITABILITAS, LIKUIDITAS, DAN STRUKTUR MODAL TERHADAP FINANCIAL DISTRESS: Studi Pada Perusahaan Pertambangan yang Terdaftar di BEI Tahun 2021-2024

    Vina Herlina, - and Leni Yuliyanti, - and Rika Mardiani, - (2025) PENGARUH PROFITABILITAS, LIKUIDITAS, DAN STRUKTUR MODAL TERHADAP FINANCIAL DISTRESS: Studi Pada Perusahaan Pertambangan yang Terdaftar di BEI Tahun 2021-2024. S1 thesis, Universitas Pendidikan Indonesia.

    Abstract

    Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, likuiditas, dan struktur modal terhadap Financial Distress pada perusahaan pertambangan yang terdaftar di BEI tahun 2021-2024. Variabel bebas yang digunakan dalam penelitian ini terdiri dari profitabilitas yang diukur dengan Return On Assets (ROA), likuiditas yang diukur dengan Current Ratio (CR), dan struktur modal yang diukur dengan Debt to Equity Ratio (DER). Sedangkan variabel terikat dalam penelitian ini yaitu Financial Distress yang diukur dengan Interest Coverage Ratio (ICR). Metode yang digunakan dalam penelitian ini yaitu metode deskriptif dengan pendekatan kuantitatif. Teknik pengumpulan data yang digunakan yaitu teknik yaitu metode dokumentasi melalui jenis data sekunder yang berasal dari lama resmi Bursa Efek Indonesia (BEI) berupa laporan keuangan tahunan selama tahun 2021-2024. Teknik pengambilan sampel dengan menggunakan teknik purposive sampling dengan sampel 29 perusahaan selama tahun 2021-2024 sehingga data observasi berjumlah 116 data. Hasil penelitian menunjukkan bahwa profitabilitas tidak berpengaruh terhadap Financial Distress, likuiditas berpengaruh negatif terhadap Financial Distress, dan struktur modal berpengaruh positif terhadap Financial Distress. This study aims to determine the effect of profitability, liquidity, and capital structure on financial distress in mining companies listed on the Indonesia Stock Exchange (IDX) during the period 2021-2024. The independent variables used in this study consist of profitability measured by Return On Assets (ROA), liquidity measured by Current Ratio (CR), and capital structure measured by Debt to Equity Ratio (DER). The dependent variable in this study is financial distress measured by Interest Coverage Ratio (ICR). The method used in this study is a descriptive method with a quantitative approach. The data collection technique used is the documentation method through secondary data obtained from the official website of the Indonesia Stock Exchange (IDX) in the form of annual financial reports for the years 2021-2024. The sampling technique used was purposive sampling with a sample of 29 companies during the years 2021-2024, resulting in 116 observation data points. The results of the study indicate that profitability does not affect Financial Distress, liquidity has a negative effect on Financial Distress, and capital structure has a positive effect on Financial Distress

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    Official URL: https://repository.upi.edu/
    Item Type: Thesis (S1)
    Additional Information: https://scholar.google.com/citationshl=en&user=7em5f34AAAAJ ID SINTA Dosen Pembimbing: Leni Yuliyanti: 5995730 Rika Mardiani: 6750042
    Uncontrolled Keywords: Financial Distress, Profitabilitas, Likuiditas, Struktur Modal, Return On Assets, Current Ratio, Debt to Equity Ratio, Interest Coverage Ratio, Perusahaan Pertambangan. Financial distress, Profitability, Liquidity, Capital Structure, Return on Assets, Current Ratio, Debt to Equity Ratio, Interest Coverage Ratio, Mining Companies.
    Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
    L Education > L Education (General)
    Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Pendidikan Akuntansi
    Depositing User: Vina Herlina
    Date Deposited: 16 Sep 2025 08:07
    Last Modified: 16 Sep 2025 08:07
    URI: http://repository.upi.edu/id/eprint/139436

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