Pengaruh Aspek Operasional, Corporate Governance dan Makroekonomi Terhadap Financial Distress (Studi pada Perusahaan Agrikultur yang Terdaftar di Bursa Efek Indonesia Periode 2011- 2015)

Hartianah, Devi Putri (2017) Pengaruh Aspek Operasional, Corporate Governance dan Makroekonomi Terhadap Financial Distress (Studi pada Perusahaan Agrikultur yang Terdaftar di Bursa Efek Indonesia Periode 2011- 2015). Sarjana thesis, Universitas Brawijaya.

Abstract

Penelitian ini bertujuan untuk memperoleh bukti empiris tentang pengaruh variabel Current Ratio (CR), Debt Equity Ratio (DER), Corporate Governance (KI) dan Inflasi (I) Terhadap Interest Coverage Ratio (ICR) pada perusahaan Agrikultur yang terdaftar di Bursa Efek Indonesia Periode 2011-2015. Jenis penelitian ini adalah explanatory research. Metode pengambilan sampel pada penelitian ini menggunakan purposive sampling, sehingga diperoleh 15 perusahaan Agrikultur yang dijadikan sampel pada penelitian ini. Analisis data yang digunakan pada penelitian ini menggunakan program aplikasi SPSS Versi 23 yaitu analisis regresi logistik. Hasil dari penelitian ini menunjukkan bahwa variabel Current Ratio (CR) tidak berpengaruh secara signifikan terhadap Interest Coverage Ratio (ICR) sedangkan variabel Debt Equity Ratio (DER) berpengaruh signifikan positif terhadap Interest Coverage Ratio (ICR), Komisaris Independen (KI) berpengaruh signifikan negatif terhadap Interest Coverage Ratio (ICR) dan Inflasi Tidak berpengaruh signifikan negatif terhadap Interest Coverage Ratio (ICR). Secara dominan hasil dari penelitian ini menjelaskan bahwa variabel Debt Equity Ratio (DER) merupakan variabel dominan.

English Abstract

This research is aimed to get empirical evidence about the effect of Current ratio (CR), Debt Equity Ratio (DER), Return On Equity (ROE) and Inflation to Interest Coverage Ratio (ICR) in agricultur companies registered in Indonesia Stock Exchange in period 2011-2015. This is an explanatory research. This research used purposive sampling as the sampling method, and was obtained 14 agrikultur companies as the sample. The data analysis in this research is using SPSS 23 version program that is logistic regression analysis by using classic assumption test. The findings partially indicate Current Ratio (CR) variabels are not significantly affected to the Interest coverage ratio (ICR) while Debt Equity Ratio (DER) variabels are significantly positive affected to the Interest coverage ratio (ICR), Independent Commissioner are significantly negative affected to the Interest coverage ratio (ICR) and Inflation are not significantly negative affected to the Interest coverage ratio (ICR). The finding indicate thet the Debt Equity Ratio (DER) variable is the dominan variable.

Item Type: Thesis (Sarjana)
Identification Number: SKR/FIA/2017/877/051709159
Uncontrolled Keywords: CR, DER, Komisaris Independen, Inflasi, ICR
Subjects: 300 Social sciences > 332 Financial economics > 332.6 Investment
Divisions: Fakultas Ilmu Administrasi > Ilmu Administrasi Bisnis / Niaga
Depositing User: Budi Wahyono Wahyono
Date Deposited: 06 Aug 2019 06:48
Last Modified: 17 Jan 2022 07:06
URI: http://repository.ub.ac.id/id/eprint/166086
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