Bani, Amira Yusyah and Dr. Drs. Bambang Hariadi,, M.Ec., Ak. (2024) Pengaruh Leverage, Board Of Directors Dan Operating Capacity Terhadap Financial Distress Di Masa Pandemi Covid-19 Pada Perusahaan Sektor Transportasi Dan Logistik Yang Terdaftar Di Bursa Efek Indonesia. Sarjana thesis, Universitas Brawijaya.
Abstract
Pandemi mampu mengubah dunia. Dengan adanya pandemi, pemerintah telah mengeluarkan berbagai kebijakan baru sebagai upaya dalam menaggulangi dan mengurangi wabah pandemi. Imbas dari kebijakan tersebut hal ini memberikan kontraksi pertumbuhan terhadap ekonomi Indonesia. Penelitian ini bertujuan untuk mengetahu pengaruh leverage, board of directors dan operating capacity terhadap financial distress di masa pandemi covid-19. Penelitian ini menggunakan structural equation modelling (SEM) dengan mengunakan jenis partial least square (PLS). Adapun sampel penelitian adalah 30 perusahaan sektor transportasi dan logistik di Bursa Efek Indonesia periode 2020-2022. Penelitian ini menemukan bahwa leverage dan board of directors mampu mempengaruhi potensi terjadinya financial distress pada suatu perusahaan. Namun, operating capacity dalam penelitian ini tidak berdampak atau tidak berpengaruh pada potensi munculnya financial distress pada suatu perusahaan. Penelitian ini mendukung teori keagenan. Penelitian ini menggunakan earning per share pada pengukuran proksi financial distress.
English Abstract
The pandemic has changed the world, including Indonesia that suffers from economic contraction through the government new policies in coping to reduce the pandemic outbreak. As such, this study aims to determine the effect of leverage, board of directors and operating capacity on financial distress during the covid-19 pandemic. The samples include 30 transportation and logistics companies listed on the Indonesia Stock Exchange for the period of 2020-2022, and the data are analyzed by structural equation modeling (SEM) utilizing the partial least square (PLS). This study finds that leverage and board of directors are able to affect the potential for financial distress in a company. However, operating capacity in this study has no effect on the potential for financial distress in a company. This study supports agency theory, and applies earnings per share in measuring financial distress proxies.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | 0524020022 |
| Uncontrolled Keywords: | leverage; board of directors; operating capacity; financial distress. |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Unnamed user with username nova |
| Date Deposited: | 18 Mar 2024 04:47 |
| Last Modified: | 18 Mar 2024 04:47 |
| URI: | http://repository.ub.ac.id/id/eprint/217198 |
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