Sheren Destiana
Universitas Tarumanagara

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Analisis Financial Distress pada Masa Pandemi Sheren Destiana; Nuryasman MN
Jurnal Manajerial Dan Kewirausahaan Vol. 4 No. 4 (2022): Jurnal Manajerial dan Kewirausahaan
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jmk.v4i4.20542

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pandemi, leverage, likuiditas, dan profitabilitas terhadap financial distress pada perusahaan restoran, hotel, dan pariwisata yang terdaftar di Bursa Efek Indonesia tahun 2017-2020. Sampel penelitian ini adalah sebanyak 20 sampel yang dipilih melalui metode purposive sampling. Data perusahaan untuk pemilihan sampel diambil dari website resmi Bursa Efek Indonesia, yaitu idx.com, idnfinancial.com, dan investing.com. Pengolahan data dilakukan dengan menggunakan software Eviews 10. Hasil penelitian ini menunjukkan bahwa leverage (DER) memiliki pengaruh positif dan signifikan terhadap financial distress, likuiditas (current ratio) memiliki pengaruh positif dan signifikan terhadap financial distress, dan profitabilitas (ROA) memiliki pengaruh negatif dan tidak signifikan terhadap financial distress. This study aims to determine the effect of the pandemic, leverage, liquidity, and profitability on financial distress in restaurant, hotel, and tourism companies listed on the Indonesia Stock Exchange in 2017-2020. The sample of this research is as many as 20 samples selected through purposive sampling method. Company data for sample selection was taken from the official website of the Indonesia Stock Exchange, namely idx.com, idnfinancial.com, and investing.com. Data processing is done using Eviews 10 software. The results of this study indicate that leverage (DER) has a positive and significant effect on financial distress, liquidity (current ratio) has a positive and significant effect on financial distress, and profitability (ROA) has a negative and significant impact on financial distress. significant. not significant to financial distress.