SUSANTO, RUSSEL ANDAMA (2023) FAKTOR-FAKTOR YANG MEMPENGARUHI FINANCIAL DISTRESS PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2022 DENGAN METODE ALTMAN Z-SCORE. Skripsi thesis, Universitas Tarumanagara.
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Abstract
Penelitian ini bertujuan untuk menganalisis secara empiris mengenai pengaruh
variabel dalam model Altman Z-Score, yaitu Working Capital to Total Asset,
Retained Earnings to Total Asset, Earnings Before Interest and Tax to Total
Asset, Market Value Equity to Total Liabilities, dan Sales to Total Asset terhadap
Financial Distress pada perusahaan makanan dan minuman yang terdaftar di
Bursa Efek Indonesia tahun 2020-2022. Hasil penelitian ini menunjukkan bahwa
Working Capital to Total Asset berpengaruh positif tidak signifikan terhadap
financial distress, sedangkan Retained Earnings to Total Asset, Market Value
Equity to Total Liabilities, dan Sales to Total Asset berpengaruh positif signifikan
terhadap financial distress serta Earnings Before Interest and Tax to Total Asset
berpengaruh negatif tidak signifikan terhadap financial distress.
Kata Kunci: Kesulitan Keuangan, Altman Z-Score
The purpose of this study was to analyze empirically the effect of the variables in
the Altman Z-Score model, namely Working Capital to Total Assets, Retained
Earnings to Total Assets, Earnings Before Interest and Tax to Total Assets,
Market Value Equity to Total Liabilities, and Sales to Total Asset on Financial
Distress in food and beverage company listed on the Indonesia Stock Exchange in
2020-2022. The results of this study indicate that Working Capital to Total Assets
has a no significant positive effect on financial distress, while Retained Earnings
to Total Assets, Market Value Equity to Total Liabilities, and Sales to Total Asset
has a significant positive effect on financial distress and Earnings Before Interest
and Tax to Total Assets has a no significant negative effect on financial distress.
Keywords: Financial Distress, Altman Z-Score
| 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 08:53 |
| Last Modified: | 06 Mar 2024 08:53 |
| URI: | https://repotest.untar.ac.id/id/eprint/43187 |
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