Pengaruh rasio keuangan terhadap financial distress pada perusahaan manufaktur yang listing di BEI 2011-2015

Ruslinawati, Hilda Ayu Devi (2017) Pengaruh rasio keuangan terhadap financial distress pada perusahaan manufaktur yang listing di BEI 2011-2015. Undergraduate thesis, Universitas Islam Negeri Maulana Malik Ibrahim.

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Abstract

INDONESIA:

Kondisi financial distress merupakan kondisi keuangan dimana keuangan perusahaan dalam keadaan tidak sehat atau krisis. Financial distress yang cukup mengganggu kegiatan operasional perusahaan merupakan suatu kondisi yang harus segera diwaspadai dan diantispasi.Keadaann yang menyebabkan finacial distress yaitu, faktor ketidakcukupan modal, besarnya beban hutang dan bunga serta menderita kerugian. Tujuan penelitian ini untuk mengetahui rasio keuangan yang terdiri dari current ratio, cash ratio, debt to equity ratio, dan sales growth berpengaruh secara parsial dan secara simultan terhadap financial distres. Dan mengetahui variabel yang paling dominan terhadap Financial distress.

Penelitian ini tergolong penelitian kuantitatif deskriptif. Jenis data yang digunakan adalah data sekunder yang diperoleh dari situs resmi www.idx.co.id dengan mengambil data laporan keuangan meliputi neraca dan laba rugi. Metode analisis yang digunakan adalah analisis regresi linier berganda.

Dari hasil penelitian dapat disimpulkan bahwa berdasarkan hasil uji secara parsial (uji t), hanya variabelCurrent Ratio yang berpengaruh positif dan signifikan terhadap Financial distress karena jika semakin besar perbandingan aktiva lancar dengan kewajiban lancar maka semakin tinggi kemampuan perusahaan menutupi kewajiban jangka pendek. Cash Ratio, Debt to Equity Ratio (DER) dan Sales Growth tidak berpengaruh terhadap Financial Distress.Karena ada beberapa perusahaan yang tidak mampu membayar kewajiban jangka pendek dan tidak dapat menjual produk perusahaan dalam skala besar, sehingga menyebabkan perusahaan mengalami kerugian. Sedangkan berdasarkan hasil uji secara simultan (uji F), keempat variabel independen tersebut yaitu Current Ratio, Debt to Equity Ratio, Cash Ratio, dan Sales Growth secara bersama-sama berpengaruh signifikan terhadap variabel dependen yaitu Financial Distress.

ENGLISH:

Financial distress is where the financial condition of financial companies in unhealthy conditions or crises. Financial distress is quite disturbing operations of the company is a condition that must be watched and in anticipation. Circumstances that caused the finacial distress ie, factors insufficiency of capital, debt burden and interest and suffer losses. The purpose of this study to determine the financial ratios of the current ratio, cash ratio, debt to equity ratio, and sales growth is partially affected and simultaneously to financial distress. And determine which variables are the most dominant of the Financial Distress.

This research is classified as descriptive quantitative research. The data used is secondary data obtained from the official website www.idx.co.id by taking the data of financial statements include the balance sheet and profit and loss. The analytical method used is multiple linear regression analysis.

From the results of this study concluded that based on the results of the partial test (t test), thevariable Current Ratio is positive and significant impact on the financial distress because if the larger the ratio of current assets to current liabilities, the higher the company's ability to cover short-term obligations. Cash Ratio, Debt to Equity Ratio (DER) and Sales Growth does not affect the Financial Distress. Because there are few companies that can not afford to pay short-term obligations and can not sell the company's products on a large scale, causing the company losses. While based on the simultaneous test (F test), the fourth independent variable is the Current Ratio, Debt to Equity Ratio, Cash Ratio, and Sales Growth is jointly significant effect on the dependent variable is the Financial Distress.

Item Type: Thesis (Undergraduate)
Supervisor: Fitriyah, Fitriyah
Keywords: Financial Distress; Rasio Keuangan; Financial Distress; Financial Ratios
Departement: Fakultas Ekonomi > Jurusan Manajemen
Depositing User: Imam Rohmanu
Date Deposited: 20 Apr 2017 09:32
Last Modified: 20 Apr 2017 09:32
URI: http://etheses.uin-malang.ac.id/id/eprint/6472

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