Lestari, Annisa Ayu (2021) Analisis Financial Distress pada Perusahaan Subsektor Ritel yang Terdaftar di Bursa Efek Indonesia Menggunakan Regresi Data Panel. Diploma thesis, Institut Teknologi Sepuluh Nopember.
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Abstract
Sebuah perusahaan tentunya ingin menghindari kondisi-kondisi yang dapat mengakibatkan kebangkrutan, salah satu kondisi yang dapat menempatkan perusahaan dalam bahaya kebangkrutan adalah financial distress. Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi financial distress yang bermanfaat sebagai tambahan informasi dalam melihat potensi kebangkrutan perusahaan sehingga dapat dilakukan pertimbangan oleh pihak-pihak yang berkepentingan dalam mengambil keputusan. Penelitian ini dilakukan pada perusahaan-perusahaan subsektor ritel yang terdaftar di Bursa Efek Indonesia dan melakukan publikasi laporan keuangan pada periode 2015 hingga 2019
menggunakan metode regresi data panel. Variabel prediktor yang digunakan berupa rasio keuangan, yaitu current ratio (CR), net profit margin (NPM), total assets turnover (TATO) dan price to book value (PBV). Rasio keuangan yang digunakan untuk mengukur financial distress adalah DSCR. Hasil analisis menunjukkan NPM berpengaruh positif signifikan terhadap DSCR, sedangkan CR, TATO dan PBV tidak
berpengaruh signifikan terhadap DSCR. Koefisien determinasi dari model terpilih sebesar 83,90% yang berarti proporsi variabilitas financial distress (DSCR) dijelaskan oleh NPM (X2) sebesar 83,90%.
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A company certainly wants to avoid conditions that can lead to bankruptcy, one of the things that can put a company in danger of bankruptcy is financial distress. This study aims to find out the factors that affect financial distress that are useful in addition to information in looking at the potential bankruptcy of the company so that consideration can be taken by interested parties in making decisions. This research was conducted on retail subsector companies listed on the Indonesia Stock Exchange and published financial statements in the period 2015 to 2019 using the data panel regression method. Predictor variables used in the form of financial ratios, namely current ratio (CR), net profit margin (NPM), total assets turnover (TATO) and price to book value (PBV). Financial ratio used to measure financial distress is DSCR. The results showed NPM had a significant positive effect on DSCR, while CR, TATO and PBV had no significant effect on DSCR. The coefficient of determination of the selected model is 83.90% which means the proportion of financial distress variability (DSCR) explained by NPM (X2) is 83.90%.
| Item Type: | Thesis (Diploma) |
|---|---|
| Uncontrolled Keywords: | Financial Distress, Panel Data Regression, Retail, Regresi Data Panel, Ritel |
| Subjects: | H Social Sciences > HA Statistics > HA31.3 Regression. Correlation |
| Divisions: | Faculty of Vocational > 49501-Business Statistics |
| Depositing User: | Annisa Ayu Lestari |
| Date Deposited: | 20 Aug 2021 02:06 |
| Last Modified: | 17 Jan 2024 00:45 |
| URI: | http://repository.its.ac.id/id/eprint/86315 |
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