Peran Financial Distress Memediasi Pengaruh Rasio Keuangan Terhadap Nilai Perusahaan

Devi, Silvia Restycha (2022) Peran Financial Distress Memediasi Pengaruh Rasio Keuangan Terhadap Nilai Perusahaan. Sarjana (S1) thesis, Universitas Islam "45" Bekasi.

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Abstract

ABSTRAK Silvia Restycha Devi (41183403180006) Peran Financial Distress Memediasi Pengaruh Rasio Keuangan Terhadap Nilai Perusahaan xiii + 76 halaman + 14 tabel + 6 gambar + 2022 + 11 lampiran Kata kunci: Financial Distress, rasio keuangan, profitabilitas, likuiditas, solvabilitas, nilai perusahaan Penelitian ini bertujuan untuk menganalisis peran financial distress dalam memediasi pengaruh rasio keuangan terhadap nilai perusahaan. Variabel dependen dalam penelitian ini adalah profitabilitas, likuiditas dan solvabilitas, sedangkan variabel independen adalah nilai perusahaan dengan financial distress sebagai variabel intervening. Metode penelitian yang digunakan adalah kausal komparatif dengan menggunakan data sekunder berupa laporan keuangan perusahaan. Sampel dalam penelitian dipilih menggunakan metode purposive sampling, sehingga diperoleh sampel sebanyak 54 yang berasal dari 18 perusahaan sektor perindustrian yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019-2021. Data diolah menggunakan (Statistical Product and Service Solution) SPSS versi 26. Hasil pengujian dalam penelitian ini menunjukkan bahwa profitabilitas dan financial distress tidak memiliki pengaruh terhadap nilai perusahaan sedangkan likuiditas dan solvabilitas memiliki pengaruh terhadap nilai perusahaan. Profitabilitas, likuiditas, dan solvabilitas tidak memiliki pengaruh terhadap financial distress. Berdasarkan uji sobel menunjukkan bahwa financial distress tidak mampu memediasi pengaruh profitabilitas, likuiditas, dan solvabilitas terhadap nilai perusahaan. ABSTRAK Silvia Restycha Devi (41183403180006) Peran Financial Distress Memediasi Pengaruh Rasio Keuangan Terhadap Nilai Perusahaan xiii + 80 page + 18 table + 5 picture + 2022 + 11 attachment Keywords: Financial distress, financial ratios, profitability, liquidity, solvency, firm value This study aims to analyze the role of financial distress in mediating the effect of financial ratios on firm value. The dependent variable in this study is profitability, liquidity and solvency, while the independent variable is the value of the company with financial distress as the intervening variable. The research method used is causal comparative by using secondary data in the form of company financial statements. The sample in the study was selected using the purposive sampling method, so that a sample of 54 was obtained from 18 industrial sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. The data was processed using SPSS (Statistical Product and Service Solution) version 26. The test results in this study indicate that profitability and financial distress have no effect on firm value, while liquidity and solvency have an effect on firm value. Profitability, liquidity, and solvency have no effect on financial distress. Based on the Sobel test, it shows that financial distress is not able to mediate the effect of profitability, liquidity, and solvency on firm value.

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