CAHYADI, VINNY (2022) PENGARUH PROFITABILITAS, LIKUIDITAS, DAN LEVERAGE TERHADAP FINANCIAL DISTRESS DENGAN FIRM SIZE SEBAGAI VARIABEL MODERASI. Skripsi thesis, Universitas Tarumanagara.
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Abstract
Penelitian ini bertujuan untuk mendapatkan bukti empiris pengaruh profitabilitas,
likuiditas, dan leverage terhadap financial distress dengan firm size sebagai variabel
moderasi pada perusahaan manufaktur sub sektor makanan dan minuman yang
terdaftar di Bursa Efek Indonesia periode 2019-2021 berdasarkan klasifikasi industri
Jakarta Stock Industrial Classification (JASICA). Metode pengambilan sampel
pada penelitian ini adalah purposive sampling. Jumlah sampel yang diperoleh adalah
13 perusahaan manufaktur sub sektor makanan dan minuman dengan total observasi
39 data sampel. Analisis yang digunakan adalah moderated regression analysis
(MRA). Data panel pada penelitian ini dianalisis menggunakan Eviews 12
SV. Hasil penelitian ini menunjukkan bahwa profitabilitas dan likuditas tidak
berpengaruh signifikan terhadap financial distress, leverage memiliki pengaruh
negatif dan signifikan terhadap financial distress, serta firm size mampu memoderasi
memperkuat pengaruh profitabilitas terhadap financial distress, firm size tidak
mampu memoderasi pengaruh likuiditas terhadap financial distress, dan firm size
mampu memoderasi memperkuat pengaruh leverage terhadap financial distress.
Kata kunci: Financial Distress, Profitabilitas, Likuiditas, Leverage, Firm Size
This study is conducted to obtain empirical evidence about the influence of
profitability, liquidity, and leverage on financial distress with firm size as
moderating variable in manufacturing companies sub sector food and beverages
listed on the Indonesia Stock Exchange during 2019-2021 based on Jakarta Stock
Industrial Classification (JASICA). The sampling method of this study is
purposive sampling to obtains 13 manufacturing companies sub sector food and
beverages and 39 sample data. Analysis technique used in this study is moderated
regression analysis (MRA). This study used Eviews 12 SV to analyze panel data of
this study. The results showed that profitability and liquidity did not significantly
affected the financial distress, but leverage has a significant negative effect on
financial distress. Firm size moderates the effect of profitability and leverage on
financial distress, while firm size as moderating variable is does not able to
moderate liquidity effect on financial distress.
Keywords: Financial Distress, Profitability, Liquidity, Leverage, Firm Size
| Item Type: | Thesis (Skripsi) |
|---|---|
| Subjects: | Skripsi/Tugas Akhir Skripsi/Tugas Akhir > Fakultas Ekonomi |
| Divisions: | Fakultas Ekonomi > Akuntansi |
| Depositing User: | FE Perpus |
| Date Deposited: | 08 Mar 2024 04:08 |
| Last Modified: | 08 Mar 2024 04:08 |
| URI: | https://repotest.untar.ac.id/id/eprint/43243 |
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