PENGARUH LEVERAGE, TOTAL ASSETS TURNOVER, DAN PROFITABILITAS TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN SUBSEKTOR MAKANAN DAN MINUMAN DI BEI

NOVIA QATHRUNNADA, . (2024) PENGARUH LEVERAGE, TOTAL ASSETS TURNOVER, DAN PROFITABILITAS TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN SUBSEKTOR MAKANAN DAN MINUMAN DI BEI. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh Leverage, Total Assets Turnover, dan Profitabilitas terhadap Financial Distress pada Perusahaan Makanan dan Minuman di BEI. Variabel independen dalam penelitian ini adalah leverage, total assets turnover, dan profitabilitas. Variabel dependen dalam penelitian ini adalah financial distress yang menggunakan proksi yaitu net income negatif. Jumlah sampel dalam penelitian ini terdapat 100 sampel. Teknik pengambilan sampel menggunakan metode purposive sampling. Metode analisis yang digunakan adalah regresi logistik dengan E-Views. Hasil penelitian ini menunjukkan bahwa leverage tidak berpengaruh terhadap financial distress. Sedangkan profitabilitas berpengaruh negatif dan signifikan terhadap financial distress. Hasil tersebut sejalan dengan teori sinyal yang mengatakan bahwa semakin tinggi tingkat pengembalian atas ekuitas, maka semakin rendah kemungkinan perusahaan mengalami financial distress. Serta total assets turnover berpengaruh negatif dan signifikan terhadap financial distress. Menurut teori ini, Total Asset Turnover (TATO) berbanding terbalik dengan kesulitan keuangan, yang berarti bahwa semakin tinggi total asset turnover maka semakin rendah kesulitan keuangannya. ***** This study aims to examine the effect of Leverage, Total Assets Turnover, and Profitability on Financial Distress in Food and Beverage Companies on the IDX. The independent variables in this study are leverage, total assets turnover, and profitability. The dependent variable in this study is financial distress which uses a proxy, namely negative net income. The number of samples in this study were 100 samples. The sampling technique used purposive sampling method. The analysis method used is logistic regression with E-Views. The results of this study indicate that leverage has no effect on financial distress. Meanwhile, profitability has a negative and significant effect on financial distress. These results are in line with signal theory which says that the higher the return on equity, the lower the possibility of the company experiencing financial distress. And total assets turnover has a negative and significant effect on financial distress. According to this theory, Total Asset Turnover (TATO) is inversely proportional to financial distress, which means that the higher the total asset turnover, the lower the financial distress.

Item Type:	Thesis (Sarjana)
Additional Information:	1). Prof. Dr. Gatot Nazir Ahmad, M.SI. ; 2). Dr. Muhammad Yusuf, SE., M.M.
Subjects:	Manajemen > Manajemen , Business
Divisions:	FE > S1 Manajemen
Depositing User:	Users 24783 not found.
Date Deposited:	07 Aug 2024 00:14
Last Modified:	07 Aug 2024 00:14
URI:	http://repository.unj.ac.id/id/eprint/48941

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