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: | http://repository.untar.ac.id/id/eprint/43091 |
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