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

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.

Text RUSSEL ANDAMA SUSANTO 125190215 ja.pdf Download (1MB)

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:	http://repository.untar.ac.id/id/eprint/43187

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