Hilda Hidayat, - (2022) ANALISIS FINANCIAL DISTRESS BERDASARKAN INTELLECTUAL CAPITAL DAN RISIKO BANK : Studi Empiris Pada Sektor Perbankan Periode 2019-2021. S1 thesis, Universitas Pendidikan Indonesia.
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Abstract
Penelitian ini bertujuan untuk menentukan pengaruh intellectual capital dan risiko bank terhadap financial distress di perusahaan sektor perbankan yang terdaftar di Otoritas Jasa Keuangan periode 2019-2021. Sampel pada penelitian ini sebanyak 99 perusahaan yang telah dipilih menggunakan metode purposive sampling, dengan periode pengamatan tahun 2019-2021. Teknik analisis data yang digunakan adalah regresi data panel dengan model fixed effect dan menggunakan software Eviews 12 untuk mengetahui hubungan antar variabel yang diteliti. Variabel yang diteliti terdiri atas intellectual capital yang diukur menggunakan VAIC, risiko operasional menggunakan BIA, risiko kredit menggunakan NPL/NPF Gross, risiko likuiditas menggunakan LDR/FDR dan financial distress menggunakan GROVER. Hasil penelitian menunjukkan bahwa risiko likuiditas berpengaruh positif terhadap financial distress, kemudian intellectual capital, risiko operasional dan risiko kredit tidak berpengaruh terhadap financial distress. This study objective to determine the effect of intellectual capital and bank risk on financial distress in banking sector companies registered with the Financial Services Authority for the 2019-2021 period. The sample in this study was 99 companies that had been selected using the purposive sampling method, with an observation period of 2019-2021. The data analysis technique used is panel data regression with a fixed effect model and using Eviews 12 software to determine the relationship between the variables studied. The variables studied consisted of intellectual capital measured using VAIC, operational risk using BIA, credit risk using NPL/NPF Gross, liquidity risk using LDR/FDR, and financial distress using GROVER. The results showed that liquidity risk had a positive effect on financial distress, then intellectual capital, operational risk and credit risk did not have an effect on financial distress.
| Item Type: | Thesis (S1) |
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| Additional Information: | ID SINTA Dosen Pembimbing: Toni Heryana : 5995980 |
| Uncontrolled Keywords: | Financial Distress, Intellectual Capital, Risiko Operasional, Risiko Kredit, Risiko Likuiditas |
| Subjects: | H Social Sciences > HB Economic Theory L Education > L Education (General) |
| Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan) |
| Depositing User: | Hilda Hidayat |
| Date Deposited: | 28 Oct 2022 05:11 |
| Last Modified: | 28 Oct 2022 05:11 |
| URI: | http://repository.upi.edu/id/eprint/85499 |
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