Penentuan Faktor Yang Mempengaruhi Profitabilitas Perusahaan Manufaktur Dengan Menggunakan Analisis Regresi Kuantil

Santosa, Juan Reynaldo (2024) Penentuan Faktor Yang Mempengaruhi Profitabilitas Perusahaan Manufaktur Dengan Menggunakan Analisis Regresi Kuantil. Other thesis, Institute teknologi sepuluh nopember.

Text 06311940000031-Undergraduate_Thesis.pdf - Accepted Version Restricted to Repository staff only until 1 April 2026. Download (2MB) | Request a copy

Abstract

Kasus infeksi COVID-19 pertama di Indonesia ditemukan pada 2 Maret 2020. Pemerintah Indonesia menerapkan berbagai kebijakan yang melibatkan kerugian ekonomi dan gangguan dalam rantai pasokan, sehingga mempengaruhi produksi barang dan jasa pada Industri manufaktur, berdasarkan sektornya, usaha akomodasi dan makan/minum merupakan yang paling banyak mengalami penurunan pendapatan, yakni 92,47%. Penurunan tersebut membuat perusahaan manufaktur terutama pada sektor air minum dalam kemasan mengalami gangguan kondisi kesehatan keuangan perusahaan sehingga manajemen keuangan dan Analisa rasio keuangan dimasa pandemi ini menjadi salah satu faktor penting bagi Perusahaan untuk mencapai tujuan dari pengembangan atau mencari keuntungan. Net income atau pendapatan bersih dapat memberikan gambaran tentang seberapa menguntungkan atau tidak menguntungkan operasi perusahaan selama periode waktu tertentu. Penelitian berfokus pada rasio keuangan dan berfokus untuk mencari variabel yang berpengaruh signifikan terhadap net income pada data keuangan Perusahaan yang didapatkan dari kuartal II tahun 2017 hingga kuartal III tahun 2023 dengan menggunakan regresi kuantil untuk penemuan model terbaik dan metode backward elimination untuk menemukan Variabel signifikan yang kemudian akan dianalisa menggunakan uji Wilcoxon untuk menemukan hubungan antara variabel signifikan dari model terbaik. Hasil Penelitian Menunjukan bahwa model terbaik untuk Perusahaan Akasha Wira International Tbk (ADES) didapati pada nilai kuantil 0.1 sedangkan untuk Perusahaan PT Sariguna Primatirta Tbk (CLEO) didapati model dengan nilai kuantil 0,75 adalah model terbaik karena memiliki nilai bayesian information criterion (BIC) paling rendah dibandingkan nilai kuantil lain varibel yang signifikan dari Perusahaan Akasha Wira International Tbk (ADES) pada nilai kuantil 0.1 didapati ada 3 variabel signifikan yaitu variabel Current Ratio, Inventory Turnover Ratio, dan Current Liability to Longterm Liability dan untuk PT Sariguna Primatirta Tbk (CLEO) pada nilai kuantil 0,75 didapati 3 variabel signifikan yaitu variabel Debt to asset, Inventory Turnover Ratio, dan Working Capital to Total Asset dengan tingkat signifikansi 0,05.hubungan varibel yang signifikan dari net income Perusahaan Akasha Wira International Tbk (ADES) dan PT Sariguna Primatirta Tbk (CLEO)saat menggunakan willcoxon Hasil uji Wilcoxon signed rank exact test menunjukkan bahwa terdapat perbedaan yang signifikan antara kelompok Inventory turnover ratio pada ADES dan CLEO. dengan Nilai p-value adalah 0,0000227 yang menunjukan bahwa terdapat perbedaan yang signifikan.
=============================================================================================================================
The first case of COVID-19 infection in Indonesia was discovered on March 2 2020. The Indonesian government implemented various policies involving economic losses and disruptions in the supply chain, thereby affecting the production of goods and services in the manufacturing industry, based on sector, accommodation and food/drink businesses were the ones that experienced the most decline in income, namely 92.47%. This decline has caused manufacturing companies, especially in the bottled drinking water sector, to experience disruption to the company's financial health so that financial management and financial ratio analysis during this pandemic has become an important factor for companies to achieve development goals or seek profits. Net income or net income can provide an idea of how profitable or unprofitable a company's operations are during a certain time period. The research focuses on financial ratios and focuses on finding variables that have a significant influence on net income in the company's financial data obtained from the second quarter of 2017 to the third quarter of 2023 using quantile regression to find the best model and the backward elimination method to find significant variables that are then will be analyzed using the Wilcoxon test to find relationships between significant variables from the best model. Research results show that the best model for the Akasha Wira International Tbk (ADES) company was found at a quantile value of 0.1, while for the PT Sariguna Primatirta Tbk (CLEO) company, the model with a quantile value of 0.75 was found to be the best model because it has a Bayesian information criterion (BIC) value. lowest compared to the quantile value of other significant variables from the Akasha Wira International Tbk Company (ADES) at a quantile value of 0.1, it was found that there were 3 significant variables, namely the Current Ratio, Inventory Turnover Ratio, and Current Liability to Longterm Liability variables and for PT Sariguna Primatirta Tbk (CLEO ) at a quantile value of 0.75, 3 significant variables were found, namely the variables Debt to assets, Inventory Turnover Ratio, and Working Capital to Total Assets with a significance level of 0.05. The significant variable relationship was the net income of the Akasha Wira International Tbk Company (ADES) and PT Sariguna Primatirta Tbk (CLEO) before the pandemic and during the pandemic used Willcoxon. The results of the Wilcoxon signed rank exact test showed that there was a significant difference between the Inventory turnover ratio groups in ADES and CLEO. with a p-value of 0.0000227 which shows that there is a significant difference.

Item Type:	Thesis (Other)
Uncontrolled Keywords:	Covid-19, Finansial distress, Rasio Keuangan, Regresi Kuantil, Analisis Willcoxon, Finansial distress, Finnace Ratio, Quantil Regression, Willcoxon Analysis
Subjects:	Q Science > Q Science (General) Q Science > QA Mathematics Q Science > QA Mathematics > QA278.2 Regression Analysis. Logistic regression Q Science > QA Mathematics > QA279.5 Bayesian statistical decision theory.
Divisions:	Faculty of Science and Data Analytics (SCIENTICS) > Actuaria > 94203-(S1) Undergraduate Thesis
Depositing User:	Juan Reynaldo Santosa
Date Deposited:	19 Feb 2024 02:58
Last Modified:	19 Feb 2024 02:58
URI:	http://repository.its.ac.id/id/eprint/107408

Actions (login required)

View Item