Winda Latifah, - (2020) PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE, DAN AKTIVITAS TERHADAP FINANCIAL DISTRESS (Pada Perusahaan Subsektor Perdagangan Besar dan Eceran yang terdaftar di Bursa Efek Indonesia periode tahun 2014-2018). S1 thesis, Universitas Pendidikan Indonesia.
![[img]](http://repository.upi.edu/style/images/fileicons/text.png) |
Text
S_PEA_1607707_Title.pdf Download (656kB) |
|
Text
S_PEA_1607707_Chapter1.pdf Download (1MB) |
|
Text
S_PEA_1607707_Chapter2.pdf Restricted to Staf Perpustakaan Download (1MB) |
|
Text
S_PEA_1607707_Chapter3.pdf Download (1MB) |
|
Text
S_PEA_1607707_Chapter4.pdf Restricted to Staf Perpustakaan Download (2MB) |
|
Text
S_PEA_1607707_Chapter5.pdf Download (171kB) |
|
Text
S_PEA_1607707_Appendix.pdf Restricted to Staf Perpustakaan Download (3MB) |
Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, likuiditas, leverage dan aktivitas terhadap financial distress pada perusahaan subsektor perdagangan besar dan eceran yang terdaftar di Bursa Efek Indonesia periode tahun 2014-2018. Dalam penelitian ini, profitabilitas diukur dengan Return on Assets (ROA), likuiditas diukur dengan Current Assets (CR), leverage diukur dengan Debt to Assets Ratio (DAR), dan aktivitas diukur dengan Total Assets Turnover (TATO), sedangkan untuk financial distress diukur dengan Zscore. Metode penelitian yang digunakan dalam penelitian ini adalah metode deskriptif dan verifikatif. Sampel penelitian ini berjumlah 29 perusahaan yang diperoleh berdasarkan teknik purposive sampling dengan periode penelitian selama 5 tahun sehingga data observasi berjumlah 145. Data yang digunakan berupa data sekunder yang berasal dari laporan keuangan maupun laporan tahunan yang dipublikasi oleh Bursa Efek Indonesia melalui situs resminya yaitu www.idx.co.id. Analisis statistik yang digunakan adalah analisis regresi linier data panel dengan time lag menggunakan program Eviews 10. Teknik estimasi regresi linier data panel menggunakan Fixed Effect Model. Berdasarkan hasil pengujian keberartian regresi (Uji F) menunjukan bahwa model regresi berarti dan dapat dibuat kesimpulan. Sedangkan hasil pengujian koefisien regresi parsial (Uji t) menunjukan bahwa profitabilitas berpengaruh positif terhadap Zscore yang berarti profitabilitas berpengaruh negatif terhadap financial distress, likuiditas tidak berpengaruh terhadap financial distress, leverage berpengaruh negatif terhadap Zscore yang berarti leverage berpengaruh positif terhadap financial distress, dan aktivitas berpengaruh positif terhadap Zscore yang berarti aktivitas berpengaruh negatif terhadap financial distress. The main purpose of this study to determine the effect of profitability, liquidity, leverage and activity against financial distress in large trading and retail subsector companies listed on the Indonesia Stock Exchange 2014-2018. In this study, profitability is being measured by Return on Assets (ROA), liquidity measured by Current Assets (CR), leverage measured by Debt to Assets Ratio (DAR), and activity measured by Total Assets Turnover (TATO), while for financial distress measure with Zscore. The research method in this study are descriptive and verification methods. The research samples consist of 29 companies which obtained based on purposive sampling technique period of 5 years so that the observation data amounted to 145. The data used were secondary data from financial reports and annual reports published by the Indonesia Stock Exchange through its official website, www.idx.co.id. The statistical analysis used is the linear regression analysis of panel data with time lag using the Eviews 10. Technique estimation of linear regression panel data using the Fixed Effect Model. Based on the result of testing the significance of regression (F test) shows that the regression model is meaningful and conclusions can be drawn. While the result of the partial regression coefficient test (T test) showed that profitability has a positive effect on Zscore, which means profitability has a negative effect on financial distress, liquidity has no effect on financial distress, leverage has a negative effect on Zscore which means leverage has a positive effect on financial distress, and activity have an effect positive for Zscore which means the activity has a negative effect on financial distress.
| Item Type: | Thesis (S1) |
|---|---|
| Additional Information: | No panggil : S PEA WIN p-2020; NIM : 1607707 |
| Uncontrolled Keywords: | Profitabilitas, likuiditas, leverage, aktivitas, financial distress |
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce L Education > L Education (General) |
| Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Pendidikan Akuntansi |
| Depositing User: | Winda Latifah |
| Date Deposited: | 22 Jul 2020 07:51 |
| Last Modified: | 22 Jul 2020 07:51 |
| URI: | http://repository.upi.edu/id/eprint/49890 |
Actions (login required)
 |
View Item |