Analisis Pengaruh Rasio Keuangan Terhadap Financial Distress
| dc.contributor.advisor | Sulaksono Adi Wibowo, Seto | |
| dc.contributor.author | SItumorang, Damayanti | |
| dc.date.accessioned | 2023-01-09T06:05:38Z | |
| dc.date.available | 2023-01-09T06:05:38Z | |
| dc.date.issued | 2018-09-14 | |
| dc.description.abstract | This study aims to analyze the effect of financial ratios on financial distress. Using secondary data on property and real estate companies listed on the Indonesia Stock Exchange that are tested on companies listed on the Indonesia Stock Exchange. The ratio of working capital to total assets, the ratio of retained to total assets, the ratio of earnings before interest and taxes to total assets, and the ratio of book value of equity to book value of total debt to the independent variable, while the dependent variable is financial distress measured using the method Altman Z-Score. This research data is obtained from annual reports and company financial statements taken from the Indonesia Stock Exchange. Determination of the sample using purposive sampling method and obtained as many as 165 samples. The hypothesis in this study uses multiple regression analysis. The results of this study working capital to total assets, the ratio of retained to total assets, the ratio of earnings before interest and taxes to total assets, and the ratio of book value of equity to book value of total debt affect financial distress. | en_US |
| dc.description.abstrak | Penelitian ini bertujuan untuk menganalisis pengaruh rasio keuangan terhadap financial distress. Menggunakan data sekunder perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia yang diuji pada perusahaan yang terdaftar di Bursa Efek Indonesia. Rasio working capital to total assets, rasio retained to total assets, rasio earning before interest and taxes to total asset, dan rasio book value of equity to book value of total debt menjadi variabel independen, sedangkan variabel dependennya yaitu financial distress yang diukur dengan menggunakan metode Altman Z-Score. Data penelitian ini diperoleh dari laporan tahunan dan laporan keuangan perusahaan yang diambil dari Bursa Efek Indonesia. Penentuan sampel menggunakan metode purposive sampling dan diperoleh sebanyak 165 sampel. Hipotesis dalam penelitian ini menggunakan analisis regresi berganda. Hasil penelitian ini variabel working capital to total assets, rasio retained to total assets, rasio earning before interest and taxes to total asset, dan rasio book value of equity to book value of total debt berpengaruh terhadap financial distress. | en_US |
| dc.identifier.uri | https://repository.polibatam.ac.id/xmlui/handle/123456789/1007 | |
| dc.publisher | Politeknik Negeri Batam | en_US |
| dc.subject | Manajemen Bisnis | en_US |
| dc.subject | Akuntansi Manajerial | en_US |
| dc.subject | Economics (Ilmu Ekonomi) | en_US |
| dc.subject | Management and Auxiliary Service (Manajemen dan Ilmu yang Berkaitan) | en_US |
| dc.title | Analisis Pengaruh Rasio Keuangan Terhadap Financial Distress | en_US |
| dc.title.alternative | Analysis of the Effect of Financial Ratios on Financial Distress | en_US |
| dc.type | Thesis | en_US |