| dc.contributor.author | Prasasti, Anggun | |
| dc.date.accessioned | 2026-02-02T09:03:12Z | |
| dc.date.available | 2026-02-02T09:03:12Z | |
| dc.date.issued | 2023 | |
| dc.identifier.uri | https://dspace.uc.ac.id/handle/123456789/9130 | |
| dc.description | Manufacturing companies in the consumer goods industry sector in 2020 experienced a decline in revenue which affected the level of financial distress. The company analyzes the level of financial distress used to detect companies before bankruptcy occurs. Signal theory explains the encouragement of companies to signal the condition of the company through financial reports. The revenue of manufacturing companies in the consumer goods industry sector experienced a sluggish state at the end of the first quarter of 2020, but in 2021 it will increase by 1.35%. The phenomenon in manufacturing companies in the consumer goods industry sector requires companies to analyze the level of financial distress so that companies do not go bankrupt. The purpose of this study was to determine the effect of operating cash flow, profitability and liquidity on financial distress. The research was conducted on manufacturing companies in the consumer goods industry sector that were listed on the Indonesia Stock Exchange in 2020-2021. Purposive sampling was carried out to select research samples based on the specified criteria, there were 94 samples. This study uses secondary data taken from the company's financial statements. The analytical method used is multiple linear regression to determine the relationship between the independent variables and the dependent variable. The results showed that operating cash flow to current liabilities, operating cash flow to total capital, and operating cash flow to net income have no effect on financial distress. ROA has a positive effect, and NPM has a negative effect on financial distress. ROE has no effect on financial distress. Current ratio and cash ratio have no effect on financial distress. The quick ratio has a positive effect on financial distress. | en_US |
| dc.description.abstract | Perusahaan manufaktur sektor industri barang konsumsi di tahun 2020 mengalami penurunan pendapatan yang mempengaruhi tingkat financial distres. Perusahaan menganalisis tingkat financial distress digunakan untuk mendeteksi perusahaan sebelum terjadi kebangkrutan. Teori sinyal menjelaskan mengenai dorongan perusahaan untuk memberikan sinyal kondisi perusahaan melalui laporan keuangan. Pendapatan perusahaan manufaktur sektor industri barang konsumsi mengalami keadaan lesu pada akhir kuartal I-2020, akan tetapi tahun 2021 mengalami peningkatan sebesar 1,35%. Fenomena pada perusahaan manufaktur sektor industri barang konsumsi mengharuskan perusahaan menganalisis tingkat financial distress agar perusahaan tidak terjadi kebangkrutan. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh arus kas operasi, profitabilitas, dan likuiditas terhadap financial distress. Penelitian dilakukan pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar pada Bursa Efek Indonesia pada tahun 2020-2021. Purposive sampling dilakukan untuk memilih sampel penelitian berdasarkan kriteria yang ditentukan terdapat 94 sampel. Penelitian ini menggunakan data sekunder yang diambil dari laporan keuangan perusahaan. Metode analisis yang digunakan adalah regresi linear berganda untuk mengetahui hubungan antara variabel independent terhadap variabel dependen. Hasil penelitian menunjukkan bahwa Arus kas operasi terhadap kewajiban lancar, arus kas operasi terhadap total modal, dan arus kas operasi terhadap laba bersih tidak berpengaruh terhadap financial distress. ROA berpengaruh positif, dan NPM berpengaruh negative terhadap financial distress. ROE tidak berpengaruh terhadap financial distress. Rasio lancar, dan rasio kas tidak berpengaruh terhadap financial distress. Rasio cepat berpengaruh positif terhadap financial distress. | en_US |
| dc.language.iso | id | en_US |
| dc.publisher | UNIVERSITAS CIPUTRA SURABAYA | en_US |
| dc.subject | Arus kas operasi, profitabilitas, likuiditas, dan financial distress. | en_US |
| dc.subject | Operating cash flow, profitability, liquidity, and financial distress | en_US |
| dc.title | PENGARUH ARUS KAS OPERASI, PROFITABILITAS, DAN LIKUIDITAS TERHADAP FINANCIAL DISTRESS (STUDI PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG ADA PADA BEI PERIODE 2020 – 2021) | en_US |
| dc.type | Thesis | en_US |
| dc.identifier.kodeprodi | 62201 | |
| dc.identifier.nim | 0106041910037 | |
| dc.identifier.dosenpembimbing | Maria Assumpta Evi Marlina | |
