Putri, Amalia Melati and Dr. Ari Darmawan, S.AB., M.AB (2022) Pengaruh Profitabilitas, Likuiditas, dan LeverageTerhadap Financial Distress dengan Firm Size sebagai Variabel Moderasi (Studi pada perusahaan Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia Periode 2018- 2020). Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, likuiditas, dan leverage terhadap financial distress dengan menggunakan firm size sebagai variabel moderasi. Profitabilitas diukur dengan return on asset, likuiditas diukur dengan current ratio, dan leverage diukur menggunakan debt to asset ratio. Jenis penelitian ini adalah penelitian kuantitatif dan menggunakan data sekunder yaitu laporan keuangan perusahaan. Sampel dalam penelitian ini diperoleh menggunakan metode purposive sampling yaitu pemilihan dengan kriteria-kriteria tertentu yang telah ditentukan peneliti. Berdasarkan meteode purposive sampling tersebut diperoleh 53 perusahaan industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia periode 2018-2020. Teknik analisis data menggunakan analisis regresi linier berganda dengan Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa profitabilitas dan likuiditas berpengaruh positif terhadap financial distress, sedangkan leverage berpengaruh negatif terhadap financial distress. Firm size memoderasi memperlemah pengaruh profitabilitas terhadap financial distress, hasil yang sama firm size memoderasi memperlemah pengaruh likuiditas terhadap financial distress. Namun hasil penelitian juga menunjukkan bahwa firm size memperkuat pengaruh leverage terhadap financial distress.
English Abstract
This research aimed to examine the effect of profitability, liquidity, and leverage on financial distress with firm size as a moderating variable. While profitability was measured by Return On Asset, liquidity was measured by Current Ratio, and leverage was measured by Debt to Asset Ratio. The research was quantitative. Moreover, the data were secondary in the form of companies financial statements. Furthermore, the data collection technique used purposive sampling, in which the sample was based on criteria given. In line with, there were 53 Basic and Chemical Industrial companies which were listed on Indonesia Stock Exchange during 2018- 2020. Additionally, the data analysis technique used multiple linear regression with Moderated Regression Analysis (MRA). The research result concluded that profitability and liquidity had a positive effect on financial distress. On the other hand, leverage had a negative effect financial distress. In addition, firm size intervened and lowered the effect of both profitability and liquidity on financial distress. On the other hand, firm size strengthens the effect of leverage on financial distress.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | 052303 |
| Uncontrolled Keywords: | Profitabilitas, Likuiditas, Leverage, Financial Distress, Firm Size-Profitability, Likuidity, Leverage, Financial Distress, Firm Size |
| Divisions: | Fakultas Ilmu Administrasi > Ilmu Administrasi Bisnis / Niaga |
| Depositing User: | Emy Sukartini |
| Date Deposited: | 16 Jan 2024 01:36 |
| Last Modified: | 16 Jan 2024 01:36 |
| URI: | http://repository.ub.ac.id/id/eprint/210561 |
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