Pengaruh rasio keuangan terhadap financial distress: pada perusahaan industri dasar & kimia yang terdaftar di Bursa Efek Indonesia pada masa sebelum dan pada saat pandemi covid-19

Natania, Jennyfer (2022) Pengaruh rasio keuangan terhadap financial distress: pada perusahaan industri dasar & kimia yang terdaftar di Bursa Efek Indonesia pada masa sebelum dan pada saat pandemi covid-19. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini bertujuan untuk menguji dan mengetahui pengaruh dari rasio keuangan seperti likuiditas, aktivitas, solvabilitas dan profitabilitas terhadap financial distress pada masa sebelum dan pada saat pandemi Covid-19. Financial distress diukur menggunakan model Springate. Metode analisis berupa regresi logistik digunakan pada 51 perusahaan industri dasar & kimia yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2018 hingga 2021 sebagai sampel penelitian. Hasil penelitian menunjukkan: 1) Secara parsial, a) Rasio likuiditas, rasio aktivitas dan rasio profitabilitas berpengaruh signifikan negatif terhadap financial distress pada sebelum dan pada saat Covid-19, b) Rasio solvabilitas tidak berpengaruh terhadap financial distress pada sebelum dan pada saat Covid-19, kemudian 2) Secara simultan, seluruh variabel independen dan seluruh variabel kontrol berpengaruh signifikan terhadap financial distress pada sebelum dan pada saat Covid-19. Diharapkan melalui penelitian ini, para pembaca mendapatkan wawasan baru dan dapat menjadi referensi bagi para peneliti-peneliti yang akan datang serta perusahaan dapat semakin mengetahui dan menyadari pentingnya rasio keuangan agar dapat memperbaiki kinerja & kondisi keuangan perusahaan sehingga meminimalisir terjadinya financial distress. Terutama bagi perusahaan industri dasar & kimia yang terdaftar di BEI pada masa sebelum pandemi Covid-19 (2018- 2019) dan pada saat pandemi Covid-19 (2020-2021)./This study aims to examine and determine the effect of financial ratios such as liquidity, activity, leverage and profitability on financial distress before and during Covid-19 pandemic. The Springate model is used to measure the level of the financial distress. An analytical method in the form of logistic regression was used on 51 basic industry & chemical companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2021 as the research sample. The results showed: 1) Partially, a) Liquidity ratio, activity ratio, profitability ratio has a significant negative effect on financial distress before & during Covid-19, b) Leverage ratio has no significant effect on financial distress before & during Covid-19. 2) Simultaneously, all independent variables & all control variables has a significant effect on financial distress before & during Covid-19. It is hoped that through this study, readers will gain new insights and can be a reference for future researchers also companies to be more aware and understand the importance of financial ratios in order to improve the company’s performance & financial condition so as to minimize financial distress. Especially for basic industry & chemical companies listed on the Indonesia Stock Exchange (IDX) before Covid-19 pandemic (2018-2019) and during Covid-19 pandemic (2020-2021).

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