Pengaruh kinerja keuangan, modal intelektual, kepemilikan institusional, dan kerugian kumulatif terhadap kesulitan keuangan
Nomor Panggil : 2018_TA_AK_023164102
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2018
Pembimbing 1 : Regina Jansen Arsjah
Subyek : Financial accounting;The effect of financial performance
Kata Kunci : liquidity, leverage, operating capacity, intellectual capital, institutional ownership.
Status Posting : Published
Status : Lengkap
No. | Nama File | Hal. | Link |
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1. | 2018_TA_AK_023164102_Halaman-judul.pdf | 19 | |
2. | 2018_TA_AK_023164102_Bab-1.pdf | 8 | |
3. | 2018_TA_AK_023164102_Bab-2.pdf |
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4. | 2018_TA_AK_023164102_Bab-3.pdf |
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5. | 2018_TA_AK_023164102_Bab-4.pdf |
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6. | 2018_TA_AK_023164102_Bab-5.pdf |
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7. | 2018_TA_AK_023164102_Daftar-pustaka.pdf | 5 | |
8. | 2018_TA_AK_023164102_Lampiran.pdf |
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P Penelitian ini bertujuan untuk menganalisa pengaruh kinerja keuangan,intellectual capital, Kepemlikan Institusional, dan cumulative loss terhadap financialdistress. Data yang digunakan merupakan data sekunder yang diperoleh dari laporankeuangan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Penelitianini adalah penelitian yang dilakukan dengan uji hipotesis. Sebanyak 168 sampel yangberasal dari 56 perusahaan dengan periode pengamatan selama 3 tahun yaitu 2015-2017 dipilih dengan metode purposive sampling. Metode analisis yang digunakanuntuk menguji hipotesis dalam penelitian ini adalah analisis regresi linier berganda.Hasil penelitian ini menunjukkan bahwa variabel likuiditas dan operating capacityberpengaruh positif terhadap financial distress. Variabel cumulative loss berpengaruhnegatif terhadap financial distress. Sedangkan, variabel leverage, intellectual capitaldan kepemilikan institusional tidak memiliki pengaruh terhadap financial distress.
T The purpose of this research was to analyze the effect of financial performance,Intellectual Capital, Institutional Ownership, and Cumulative Loss on FinancialDistress. Data in the current research were secondary data obtained from thefinancial statements of manufacturing companies listed on the Indonesia StockExchange. This research is conducted by hypothsis test. Total of 168 samples from56 companies with 3-year observation period of 2015-2017 were selected bypurposive sampling method. Analysis method that used to test the hypothesis in thisresearch is multiple linear regression. Results indicated that liquidity and operatingcapacity, have a positive effect on financial distress. The cumulative loss variablenegatively affect financial distress. Meanwhile the leverage, intellectual capital andinstitutional ownership variables were shown to not have significant effect onfinancial distress