Jurnal Manajerial Dan Kewirausahaan
Vol. 4 No. 4 (2022): Jurnal Manajerial dan Kewirausahaan

Analisis Financial Distress pada Masa Pandemi

Sheren Destiana (Universitas Tarumanagara)
Nuryasman MN (Universitas Tarumanagara)



Article Info

Publish Date
02 Nov 2022

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.

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Journal Info

Abbrev

JMDK

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Manajerial dan Kewirausahaan e-ISSN 2657-0025 is a collection of articles created by students of Management Study Program, Faculty of Economics and Business, Universitas Tarumanagara, as a requirement to achieve Bachelor of Economics degree. Jurnal Manajerial dan Kewirausahaan is published ...