Detail Karya Ilmiah

  • Abstraksi

    Financial distress merupakan penurunan kondisi keuangan perusahaan. Keadaan financial distress yang buruk akan mengakibatkan kebangkrutan perusahaan. Penelitian bertujuan untuk mengetahui pengaruh likuiditas, profitabilitas, dan leverage terhadap financial distress pada perusahaan sub sektor transportasi yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2014-2018. Penelitian ini dilakukan dengan menganalisis laporan keuangan, berdasarkan penerapan dengan menggunakan metode S-score. Metode purposive sampling digunakan sebagai metode penentuan sampel, sehingga diperoleh sampel sebanyak 9 perusahaan. Hasil dari penelitian ini yaitu likuiditas secara statistik tidak signifikan berpengaruh negatif terhadap financial distress, profitabilitas secara statistik signifikan berpengaruh positif terhadap financial distress, dan leverage secara statistik sinifikan berpengaruh negatif terhadap financial distress. Kata kunci : likuiditas, profitabilitas, leverage, dan financial distress.

    Abstraction

    Financial distress is a decline in the company’s ffinancial condition. Poor state of financial distress will lead to bankruptcy of the company. This study aims to determine the effect of the of liquidity, profitability, and leverage on financial distress in the sub-sector transportation companies listed on the Indonesia Stock Exchange during the period of 2014-2018. This research was conducted by analyzing the financial statement, based on the application by using the S-score. Purposive sampling method is used as method of sampling, in order to obtain a sample of 9 companies. The results of this research that liquidity is not statistically significant negative effect on financial distress, profitability is statistically significant positive effect on financial distress, and leverage is statistically significant negative effect on financial distress. Keywords : Liquidity, profitability, leverage, and financial distress.

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