SUTANTO, CINDY (2023) PENGARUH ARUS KAS OPERASIONAL, LEVERAGE, DAN PROFITABILITAS TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN SEKTOR BARANG KONSUMEN PRIMER PERIODE 2019-2021. Skripsi thesis, Universitas Tarumanagara.
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Abstract
This study aims to obtain empirical evidence of how operating cash, leverage, and
profitability affect financial distress in consumer non-cyclicals companies on the
IDX in 2019-2021. Samples with purposive sampling method and research data
taken from as many as 34 companies. Using secondary data. The processing
technique uses the EViews 12 program. The t test result of study indicate that
operating cash flow has a negative and insignificant effect on financial distress,
leverage has a positive and insignificant effect on financial distress, and
profitability has a negative and significant effect on financial distress. The
implication of this research is the need for the withdrawal of obligations
accompanied by an increase in income and sales which can minimize the
occurrence of financial distress to provide a positive signal to investors.
Keywords: Operating Cash Flow, Leverage, Profitability, Financial Distress.
ABSTRAK
Penelitian ini bertujuan untuk memperoleh bukti empiris bagaimana pengaruh
operating cash flow, leverage, dan profitability terhadap financial distress pada
perusahaan consumer non-cyclicals di BEI tahun 2019-2021.
Sampel dengan
metode purposive sampling dan data penelitian yang terambil sebanyak 34
perusahaan. Menggunakan data sekunder. Teknik pengolahan menggunakan
program Eviews 12. Hasil Uji t menunjukkan bahwa operational cash flow
berpengaruh negatif dan tidak signifikan terhadap financial distress, leverage
berpengaruh positif dan tidak signifikan terhadap financial distress, dan
profitability berpengaruh negatif dan signifikan terhadap financial distress.
Implikasi dari penelitian ini adalah perlunya pengurangan kewajiban disertai
dengan meningkatkan pendapatan dan penjualan yang dapat meminimalisir
terjadinya financial distress sehingga dapat memberikan sinyal yang positif untuk
investor.
Kata Kunci: Arus Kas Operasi, Leverage, Profitabilitas, Financial Distress.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Subjects: | Skripsi/Tugas Akhir Skripsi/Tugas Akhir > Fakultas Ekonomi |
| Divisions: | Fakultas Ekonomi > Akuntansi |
| Depositing User: | FE Perpus |
| Date Deposited: | 04 Mar 2024 02:17 |
| Last Modified: | 04 Mar 2024 02:17 |
| URI: | https://repotest.untar.ac.id/id/eprint/43091 |
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