IDENTIFIKASI POTENSI FINANCIAL DISTRESS MENGGUNAKAN RASIO KEUANGAN PADA PERUSAHAAN SEKTOR INDUSTRI MANUFAKTUR
Abstrak
Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh dari rasio likuiditas, rasio profitabilitas, rasio aktivitas, dan rasio leverage terhadap financial distress. Objek penelitian yang digunakan perusahaan sektor industri manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2020. Penelitian ini menggunakan metode analisis regresi logistik. Teknik dalam pemilihan sampel yaitu nonprobability sampling dengan pendekatan purposive sampling yang menghasilkan sejumlah 649 data. Hasil penelitian menunjukkan bahwa rasio likuiditas tidak berpengaruh terhadap financial distress, rasio profitabilitas berpengaruh negatif terhadap financial distress, rasio aktivitas berpengaruh negatif terhadap financial distress, dan rasio leverage berpengaruh positif terhadap financial distress.
Kata Kunci: Rasio Likuiditas, Rasio Profitabilitas, Rasio Aktivitas, Rasio Leverage, Financial Distress
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