Fauzy, Miftahul (2019) ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI FINANCIAL DISTRESS PADA PERUSAHAAN SEKTOR PROPERTY, REAL ESTATE, DAN BUILDING CONSTRUCTION DI INDONESIA. Other thesis, Universitas Pembangunan Nasional Veteran Yogyakarta.
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Abstract
Penelitian ini bertujuan untuk mengetahui dan menguji faktor-faktor yang
mempengaruhi financial distress. Faktor-faktor dalam penelitian ini adalah
likuiditas, profitabilitas, aktivitas, dan sales growth. Financial distress diukur
dengan menggunakan metode Springate. Likuiditas diukur menggunakan rumus
Current Ratio (CR), Return On Asset (ROA) digunakan untuk mengukur
profitabilitas, dan Total Asset Turnover (TAT) digunakan untuk mengukur
aktivitas. Populasi dalam penelitian ini adalah 73 perusahaan sektor property,
real estate, dan buiding construction yang terdaftar di Bursa Efek Indonesia
periode 2013-2017. Berdasarkan teknik pengambilan sampel purposive
sampling diperoleh 18 sampel perusahaan yang memenuhi kriteria selama lima
tahun pengamatan dengan total 90 data observasi. Teknik analisis data dalam
penelitian ini menggunakan analisis regresi logistik. Hasil penelitian
menunjukkan bahwa likuiditas, profitabilitas, dan aktivitas berpengaruh
signifikan terhadap financial distress, sedangkan sales growth tidak berpengaruh
terhadap financial distress pada perusahaan sektor property, real estate, dan
buiding construction yang terdaftar di BEI periode 2013-2017.
Kata Kunci : Financial Distress, Likuiditas, Profitabilitas, Aktivitas, Sales
Growth
ABSTRACK
This research aims to determine and examines the factors that influence financial
distress. The factors in this research are liquidity, profitability, activity, and sales
growth. Financial distress is measured using the Springate method. Liquidity is
measured using Current Ratio (CR), Return On Assets (ROA) is used to measure
profitability, and Total Asset Turnover (TAT) is used to measure activity. The
population in this research were 73 property, real estate and buiding construction
companies listed on the Indonesia Stock Exchange for the period 2013-2017. Based
on purposive sampling technique, 18 samples of companies were obtained that met
the criteria for five years of observation with a total of 90 observation data. The
data analysis technique in this research is logistic regression analysis. The results
showed that liquidity, profitability, and activity had a significant effect on financial
distress, while sales growth did not affect financial distress in the property, real
estate, and construction sector companies listed on the Indonesia Stock Exchange
for the period 2013-2017.
Keywords : Financial Distress, Liquidity, Profitability, Activity, Sales Growth
| Item Type: | Thesis (Other) |
|---|---|
| Subjek: | H Social Sciences > H Social Sciences (General) |
| Divisions: | x. Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | Sarimin Sarimin |
| Date Deposited: | 13 Jun 2019 03:21 |
| Last Modified: | 13 Jun 2019 03:21 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/19817 |
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