PENGARUH PROFITABILITAS, LEVERAGE, LIKUDITAS , OPERATING CAPACITY DAN UKURAN PERUSAHAAN TERHADAP FINANCIAL DISTRESS (Pada Perusahaan Consumer Goods Industry Yang Terdaftar Pada Bursa Efek Indonesia (BEI) Periode 2017-2018)

Azqirana Nurachma, Mohamad Zulman Hakim

Abstract


Abstrak

Financial distress adalah tahap suatu penurunan kondisi keuangan yang dialami perusahaan sebelum terjadinya kebangkrutan. Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, leverage, likuiditas, operating capacity dan ukuran perusahaan terhadap financial distress. Populasi dalam penelitian ini adalah perusahaan consumer goods industry yang terdaftar di Bursa Efek Indonesia (BEI). Sampel dalam penelitian ini berjumlah 30 perusahaan consumer goods industry periode 2017-2018. Pengambilan sampel menggunakan metode purposive sampling. Berdasarkan hasil penelitian yang telah dilakukan maka kesimpulan yang dapat diambil adalah profitabilitas berpengaruh positif dan signifikan dan leverage berpengaruh negative signifikan terhadap financial distress. Sedangkan likuiditas, operating capacity dan ukuran perusahaan tidak berpengaruh terhadap financial distress.

 

Kata Kunci : Profitabilitas, Leverage, Likuiditas, Operating Capacity dan Ukuran Perusahaan, Financial Distress

References


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DOI: http://dx.doi.org/10.31000/dinamika.v7i2.10210

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