PENGARUH RASIO KEUANGAN DAN UKURAN PERUSAHAAN TERHADAP FINANCIAL DISTRESS (STUDI EMPIRIS PADA PERUSAHAAN FOOD AND BEVERAGE DI BURSA EFEK INDONESIA)

Authors

  • Dani Sopian STIE STAN-IM
  • Wiwin Putri Rahayu STIE STAN-IM

DOI:

https://doi.org/10.31000/competitive.v1i2.240

Abstract

Penelitian ini dilakukan dengan maksud untuk menganalisis pengaruh Rasio Keuangan dan Ukuran Perusahaan terhadap Financial Distress pada perusahaan manufaktur sektor food and beverage yang terdaftar di Bursa Efek Indonesia periode 2013 sampai dengan 2015. Rasio yang digunakan sebagai alat analisis adalah rasio likuiditas, leverage, pertumbuhan (sales growth), dan ukuran perusahaan. Menggunakan teknik purpossive sampling jumlah sampel adalah 13 perusahaan dengan pengamatan selama 3 tahun, dengan jumlah penelitian adalah 39 laporan keuangan. Pengujian hipotesis dalam penelitian ini menggunakan analisis regresi linear berganda dengan uji t, uji F, dan koefisien determinasi.

Berdasarkan hasil analisis berganda dengan tingkat signifikan sebesar 5%, hasil penelitian menunjukkan bahwa secara simultan likuiditas, leverage, sales growth, dan ukuran perusahaan berpengaruh signifikan terhadap financial distress. Sedangkan secara parsial likuiditas, leverage dan ukuran perusahaan berpengaruh tidak signifikan terhadap financial distress.Dan sales growth berpengaruh positif signifikan terhadap financial distress.

 

Kata Kunci : Likuiditas, Leverage, Sales Growth, Ukuran Perusahan, Financial distress.

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Published

2017-07-19

Issue

Vol. 1 No. 2 (2017): Competitive Jurnal Akuntansi dan Keuangan

Section

Articles

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