STEFVANNIE, STEFVANNIE (2024) The impact of liquidity towards financial distress. Bachelor thesis, Universitas Pelita Harapan.
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Abstract
Financial distress is a situation where a company is unable to generate sufficient
income to meet its financial obligations. Through analyzing a company’s financial
statements, it is possible to detect the financial distress that the company is
experiencing. Financial distress is measured by the Z-Score from Altman, while
liquidity is measured by current ratio (CR). The purpose of this research is to
examine the impact of liquidity to predict financial distress. The approach in this
research is quantitative research by taking infrastructure companies listed on the
Indonesian Stock Exchange as the population during the period of 6 years 2018-
2023. The sampling technique in this research uses certain criteria or known as
purposive sampling. This research uses multiple linear regression analysis method.
Based on the results of the research, it can be concluded that liquidity has a
significant impact towards financial distress. The implications of this research is to
identify the factor that contribute the possibility of financial distress./ Kesulitan keuangan (financial distress) merupakan suatu keadaan dimana
perusahaan tidak mampu menghasilkan pendapatan yang cukup untuk memenuhi
kewajiban finansialnya. Financial distress yang dialami sebuah perusahaan dapat
diketahui melalui analisa laporan keuangan. Financia distress diukur dengan Zscore, sedangkan likuiditas diukur dengan aset lancar (current ratio). Tujuan dari
penelitian ini adalah untuk menguji pengaruh likuiditas terhadap prediksi kesulitan
keuangan. Penelitian ini dilakukan secara kuantitatif dengan populasi berasal dari
perusahaan infrastruktur yang terdaftar di Bursa Efek Indonesia dalam kurun waku
6 tahun yaitu 2018-2023. Teknik pengambilan sampel dalam penelitian ini
menggunakan kriteria tertentu yang dikenal dengan purposive sampling. Penelitian
ini menggunakan metode analisis regresi linear berganda. Berdasarkan hasil
penelitian dapat disimpulkan bahwa likuiditas memiliki pengaruh yang signifikan
terhadap kesulitan keuangan. Implikasi dari penelitian ini adalah untuk
mengindentifikasi faktor-faktor yang berkontribusi terhadap kemungkinan
terjadinya kesulitan keuangan.
Item Type: | Thesis (Bachelor) |
---|---|
Creators: | Creators NIM Email ORCID STEFVANNIE, STEFVANNIE NIM03012210044 sstefvannie@gmail.com UNSPECIFIED |
Contributors: | Contribution Contributors NIDN/NIDK Email Thesis advisor Ciptawan, Ciptawan NIDN0120128001 ciptawan.mdn@lecturer.uph.edu |
Uncontrolled Keywords: | Financial distress; likuiditas; leverage; probabilitias |
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
Divisions: | University Subject > Current > Faculty/School - UPH Medan > Business School > Accounting Current > Faculty/School - UPH Medan > Business School > Accounting |
Depositing User: | Stefvannie Stefvannie |
Date Deposited: | 14 Apr 2025 02:55 |
Last Modified: | 14 Apr 2025 02:55 |
URI: | http://repository.uph.edu/id/eprint/68075 |