FEBRIYANTI PUTRI, . (2026) PENGARUH EARNING MANAGEMENT, SOLVABILITAS, DAN FIRM SIZE TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2022-2024. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.
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Abstract
Penelitian ini dilakukan untuk mengetahui pengaruh dari earning management, solvabilitas, dan firm size terhadap financial distress. Penelitian ini menggunakan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2022–2024 sebagai populasi. Metode penelitian yang digunakan adalah metode kuantitatif dengan data berupa laporan keuangan yang tersedia di laman IDX. Sampel dipilih dengan menggunakan purposive sampling dan menghasilkan 393 data observasi. Data diolah dengan menggunakan aplikasi SPSS dan dianalisis dengan analisis regresi logistik biner. Berdasarkan hasil analisis yang telah dilakukan, dapat disimpulkan bahwa earning management tidak berpengaruh signifikan terhadap financial distress. Sementara itu, solvabilitas berpengaruh signifikan terhadap financial distress, sedangkan firm size berpengaruh signifikan terhadap financial distress. Penelitian ini memiliki keterbatasan, antara lain pada cakupan sektor manufaktur, periode pengamatan 2022–2024 yang relatif singkat, serta variabel yang masih terbatas pada manajemen laba, solvabilitas, dan ukuran perusahaan. Oleh karena itu, penelitian selanjutnya disarankan untuk memperluas objek ke sektor lain, memperpanjang periode observasi, serta menambahkan variabel seperti likuiditas, profitabilitas, atau tata kelola perusahaan agar diperoleh hasil yang lebih komprehensif dan dapat digeneralisasi secara lebih luas. ***** This study aims to examine the effect of earnings management, solvency, and firm size on financial distress. It employs manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period as the population. The research adopts a quantitative method, utilizing financial statement data available on the IDX website. The sample was selected using a purposive sampling technique, yielding 393 observational data points. The data were processed using SPSS software and analyzed through binary logistic regression. Based on the analysis, it can be concluded that earnings management does not have a significant effect on financial distress. Meanwhile, solvency has a significant positive effect, whereas firm size has a significant negative effect on financial distress. This study has several limitations, including its exclusive focus on the manufacturing sector, the relatively short observation period of 2022–2024, and the limited scope of variables examined (earnings management, solvency, and firm size). Consequently, future research is recommended to broaden the research scope to other sectors, extend the observation period, and incorporate additional variables such as liquidity, profitability, or corporate governance to yield more comprehensive findings and permit wider generalization.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Additional Information: | 1). Ati Sumiati, S.Pd., M.M. ; 2). Aji Ahmadi Sasmi, S.Ak., M.Ak. |
| Subjects: | Ilmu Sosial > Perdagangan, e-commerce > Akuntansi |
| Divisions: | FE > S1 Akuntansi |
| Depositing User: | Febriyanti Putri . |
| Date Deposited: | 20 Aug 2026 02:45 |
| Last Modified: | 20 Aug 2026 02:45 |
| URI: | http://repository.unj.ac.id/id/eprint/72471 |
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PENGARUH EARNING MANAGEMENT, SOLVABILITAS, DAN FIRM SIZE TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2022-2024. (deposited UNSPECIFIED)
- PENGARUH EARNING MANAGEMENT, SOLVABILITAS, DAN FIRM SIZE TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2022-2024. (deposited 20 Aug 2026 02:45) [Currently Displayed]
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