Bader, Muchammad Abu and Cacik Rut Damayanti, S.Sos. M.Prof.Acc., DBA (2023) Pengaruh Kinerja Keuangan Dan Corporate Governance Terhadap Financial Distress (Studi Pada Perusahaan BUMN yang Terdaftar di Bursa Efek Indonesia Periode 2018-2021). Sarjana thesis, Universitas Brawijaya.
Abstract
Tujuan dari penelitian ini adalah menguji dan menganalisis pengaruh kinerja keuangan dan corporate governance terhadap financial distress. Kinerja keuangan yang diproyeksikan proksi Current Ratio (CR), Debt Ratio (DR), Return On Asset (ROA) dan corporate governance yang diproyeksikan proksi komisaris independen sementara financial distress diukur dengan menggunakan metode Altman Z-Score modifikasi pada perusahaan BUMN yang terdaftar di Bursa Efek Indonesia periode 2018-2021. Jumlah sampel yang digunakan berjumlah 10 sampel dari 22 populasi perusahaan BUMN yang terdaftar di Bursa Efek Indonesia yang dipilih menggunakan metode purposive sampling. Metode pengolahan data yang digunakan analisis regresi linier berganda. Hasil penelitian menunjukkan secara parsial current ratio berpengaruh signifikan terhadap financial distress, debt ratio berpengaruh signifikan terhadap financial distress. Sedangkan, return on asset tidak berpengaruh signifikan terhadap financial distress dan komisaris independen berpengaruh signifikan terhadap financial distress. Hasil pengujian secara simultan: current ratio, debt ratio, return on asset dan komisaris Independen berpengaruh signifikan terhadap financial distress pada perusahaan BUMN yang terdaftar di BEI periode 2018 – 2021
English Abstract
The purpose of this research is to examine and analyze the effect of financial performance and corporate governance on financial distress. Projected financial performance as a proxy for Current Ratio (CR), Debt Ratio (DR), Return On Assets (ROA) and corporate governance projected as a proxy for Independent Commissioners while financial distress is measured using the modified Altman Z- Score method for state-owned companies listed on the Stock Exchange Indonesiansecurities for the period 2018-2021. The number of samples used was 10 samples from 22 populations of BUMN companies listed on the Indonesia Stock Exchange which were selected using a purposive sampling method. Data processing method used multiple linear regression analysis. The partial results of the study show that current ratio has a significant effect on financial distress, debt ratio has a significant effect on financial distress. While, return on assets has no significant effect on financial distress and independent commissioners have significant effect on financial distress. Simultaneous test results: current ratio, debt ratio, return onassets and Independent commissioners have a significant effect on financial distress in state-owned companies listed on the IDX for the 2018- 2021 period.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | 0523030632 |
| Uncontrolled Keywords: | Kinerja Keuangan, Corporate Governance, Financial Distres |
| Divisions: | Fakultas Ilmu Administrasi > Ilmu Administrasi Bisnis / Niaga |
| Depositing User: | Endang Susworini |
| Date Deposited: | 16 Jan 2024 04:35 |
| Last Modified: | 16 Jan 2024 04:35 |
| URI: | http://repository.ub.ac.id/id/eprint/210308 |
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Text (DALAM MASA EMBARGO)
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