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Pengaruh Rasio Keuangan Terhadap Financial Distress Pada Perusahaan Percetakan PT XYZ
Lifia Meilani (2021) | Skripsi | Akuntansi
Bagikan
Ringkasan
Financial distress merupakan tahap terjadinya kesulitan keuangan sebelum perusahaan mengalami kebangrutan atau likuidasi. Identifikasi financial distress perlu dilakukan agar pihak internal perusahaan mampu memperbaiki kondisi keuangannya, salah satunya dengan cara menganalisis rasio keuangan. Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh current ratio, total debt to asset ratio, return on asset, profit margin on sales, dan sales growth ratio terhadap financial distress pada perusahaan percetakan PT XYZ periode 2014-2018. Teknik analisis data yang digunakan adalah analisis regresi linier berganda dengan SPSS versi 23. Hasil penelitian membuktikan bahwa current ratio, total debt to asset ratio, return on asset, profit margin on sales, dan sales growth ratio berpengaruh secara simultan terhadap financial distress. Secara parsial, current ratio, total debt to asset ratio, dan return on asset berpengaruh negatif terhadap financial distress. Rasio profit margin on sales berpengaruh positif terhadap financial distress. Sedangkan sales growth ratio tidak berpengaruh terhadap financial distress. Kata kunci: Current Ratio, Total Debt to Asset Ratio, Return On Asset, Profit Margin On Sales, Sales Growth Ratio, Financial Distress.
Ringkasan Alternatif
Financial distress is the stage of financial difficulty before the company is bankrupted or liquidated. Financial distress identification needs to be done in order for the company's internal parties to improve its financial condition, one of which is by analyzing the financial ratio. This research aims to obtain empirical evidence on the influence of current ratio, total debt to asset ratio, return on asset, profit margin on sales, and sales growth ratio on financial distress in printing company PT XYZ period 2014-2018. The data analysis technique used is multiple linear regression analysis with SPSS version 23. The results prove that current ratio, total debt to asset ratio, return on asset, profit margin on sales, and sales growth ratio have simultaneous effect on financial distress. In part, current ratio, total debt to asset ratio, and return on asset negatively affect financial distress. The ratio of profit margin on sales has a positive effect on financial distress. Meanwhile, sales growth ratio has no effect on financial distress. Keywords: Current Ratio, Total Debt to Asset Ratio, Return On Asset, Profit Margin On Sales, Sales Growth Ratio, Financial Distress.