Pengaruh Profitabilitas, Likuiditas, dan Leverage terhadap Financial Distress Perusahaan Asuransi Periode Sebelum dan Saat Terjadi Pandemi Covid-19

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:	http://repository.untar.ac.id/id/eprint/43157

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