PENGARUH PROFITABILITAS, LIKUIDITAS, SOLVABILITAS, AKTIVITAS, DAN OPERATING CASH FLOW TERHADAP FINANCIAL DISTRESS (Studi pada Perusahaan Sektor Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022)

Utami, Berliana Raudhatu Nissa (2024) PENGARUH PROFITABILITAS, LIKUIDITAS, SOLVABILITAS, AKTIVITAS, DAN OPERATING CASH FLOW TERHADAP FINANCIAL DISTRESS (Studi pada Perusahaan Sektor Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022). Other thesis, UPN Veteran Yogyakarta.

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Abstract

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ABSTRAK
Penelitian ini bertujuan untuk menguji secara empiris terkait pengaruh
profitabilitas, likuiditas, solvabilitas, aktivitas, dan operating cash flow terhadap
financial distress pada sektor property dan real estate yang terdaftar pada Bursa
Efek Indonesia (BEI) tahun 2018-2022 dikarenakan adanya nilai Earning Per Share
(EPS) yang mengindikasikan adanya kondisi financial distress pada perusahaan.
Penelitian ini menggunakan Altman Z-Score untuk memprediksi terjadinya
financial distress. Sampel dalam penelitian ini diperoleh menggunakan metode
purposive sampling sehingga diperoleh 50 sampel dari 81 perusahaan sektor
property dan real estate yang tercatat pada Bursa Efek Indonesia (BEI) tahun 2018-
2022. Teknis analisis data yang digunakan adalah regresi linier berganda. Hasil
penelitian menunjukkan bahwa aktivitas dan operating cash flow berpengaruh
positif terhadap financial distress, di sisi lain profitabilitas, likuiditas, dan
solvabilitas tidak berpengaruh terhadap financial distress.
Kata kunci: rasio keuangan, arus kas, profitabilitas, likuiditas, solvabilitas,
aktivitas, dan financial distress.
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ABSTRACT
This study aims to empirically test the effect of profitability, liquidity, solvency,
activity, and operating cash flow on financial distress in the property and real
estate sector listed on the Indonesia Stock Exchange (IDX) in 2018-2022 due to the
value of Earning Per Share (EPS) which indicates a financial distress condition in
the company. This study uses the Altman Z-Score to predict the occurrence of
financial distress. The sample in this study was obtained using purposive sampling
method so that 50 samples were obtained from 81 property and real estate sector
companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022. The data
analysis technique used is multiple linear regression. The results showed that
activity and operating cash flow had a positive effect on financial distress, on the
other hand profitability, liquidity, and solvency had no effect on financial distress.
Keywords: financial ratios, cash flow, profitability, liquidity, solvency, activity, and
financial distress.

Item Type:	Thesis (Other)
Uncontrolled Keywords:	financial ratios, cash flow, profitability, liquidity, solvency, activity, and financial distress.
Subjects:	H Social Sciences > HG Finance
Divisions:	Faculty of Law, Arts and Social Sciences > School of Management
Depositing User:	Eko Yuli
Date Deposited:	04 Jul 2024 02:00
Last Modified:	04 Jul 2024 02:00
URI:	http://eprints.upnyk.ac.id/id/eprint/40106

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