MICHELLE, MICHELLE (2023) Pengaruh Profitabilitas, Likuiditas, dan Leverage terhadap Financial Distress Perusahaan Asuransi Periode Sebelum dan Saat Terjadi Pandemi Covid-19. Skripsi thesis, Universitas Tarumanagara.
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Abstract
Abstract: This study aims to analyze the effect of profitability, liquidity and
leverage on the financial distress of general insurance companies listed on the
Indonesia Stock Exchange (IDX) before and during the COVID-19 pandemic.
This study uses 48 data from 8 general insurance companies selected by nonprobability
sampling technique and purposive sampling method. Data analysis
used multiple regression which was processed through the SPSS version 29
program. The results of this study indicated that profitability had a negative effect
on financial distress in the period before and during the COVID-19 pandemic,
liquidity had no effect on financial distress in the period before the COVID-19
pandemic, but had a positive effect on financial distress during the COVID-19
pandemic, and leverage had no effect on financial distress before and during the
COVID-19 pandemic. This research contributes to General Insurance companies
that companies must maintain profitability so that they get adequate liquidity to
prevent financial distress.
Keywords: Profitability, Liquidity, Leverage, Financial Distress
Abstrak: Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas,
likuiditas, dan leverage terhadap financial distress perusahaan asuransi umum
yang terdaftar di Bursa Efek Indonesia (BEI) periode sebelum dan saat terjadi
pandemi COVID-19. Penelitian ini menggunakan 48 data dari 8 perusahaan
Asuransi Umum yang dipilih dengan teknik non probability sampling dan metode
purposive sampling. Analisis data menggunakan regresi berganda yang diolah
melalui program SPSS versi 29. Hasil penelitian ini menunjukkan bahwa
profitabilitas berpengaruh negatif terhadap financial distress periode sebelum dan
saat terjadi pandemi COVID-19, likuiditas tidak berpengaruh terhadap financial
distress periode sebelum terjadi pandemi COVID-19, namun berpengaruh positif
terhadap financial distress periode saat terjadi pandemi COVID-19, dan leverage
tidak berpengaruh terhadap financial distress periode sebelum dan saat terjadi
pandemi COVID-19. Penelitian ini berkontribusi kepada perusahaan Asuransi
Umum bahwa perusahaan harus menjaga profitabilitas sehingga mendapat
likuiditas yang memadai guna mencegah terjadinya financial distress.
Kata kunci: Profitabilitas, Likuiditas, Leverage, 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: | 06 Mar 2024 03:26 |
| Last Modified: | 06 Mar 2024 03:26 |
| URI: | https://repotest.untar.ac.id/id/eprint/43157 |
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