CD Tesis

Pengaruh Likuiditas, Leverage, Aktivitas, dan Pertumbuhan Terhadap Financial Distress dengan Profitabilitas sebagai Variabel Moderasi (pada Perusahaan Asuransi yang Terdaftar di Bursa Efek Indonesia Periode 2018-2023)

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This study aims to analyze the effect of liquidity, leverage, activity, growth on financial distress in insurance companies listed on the IDX for the period 2018-2023, with profitability as a moderating variable. Financial distress is defined as a condition of declining company financial performance that can lead to bankruptcy. The Covid-19 pandemic phenomenon has caused significant financial pressure, especially for insurance companies due to spikes in claims and market volatility, but there are companies that continue to record positive performance, encouraging researchers to understand what factors affect financial distress.

This research was conducted to detect potential financial distress as a preventive measure for bankruptcy, this research uses quantitative methods and the data used is secondary data from the financial statements of insurance companies. The analysis method used is logistic regression analysis and Moderated Regression Analysis (MRA) with the help of the IBM SPSS v.25 program. The sampling technique used Purposive Sampling method with a total of 17 insurance companies and a period of 5 years so as to obtain a total sample of 85 data selected based on certain criteria.

The results showed that liquidity, leverage, activity have an influence on financial distress while growth has no influence on financial distress as evidenced by significant results of 0.006 Liquidity (X1), sig 0.003 ( Leverage )X2, sig 0.024 (Activity) X3, sig 0.127 (growth) X4. Profitability is proven to be able to moderate the relationship between liquidity, leverage, and activity but profitability is not able to moderate the growth relationship.

This study is expected to contribute in preventing bankruptcy in insurance companies as well as providing recommendations for company management to improve the company's financial performance and mitigate the risk of financial distress. Insurance companies need to improve the efficiency of managing liquidity and leverage to reduce the risk of financial distress, and management is expected to focus on increasing profitability as a buffer in the face of financial uncertainty.


Future researchers can add other variables beyond those carried out by researchers, for example by adding company size variables because company size can affect the ability to face financial distress, and further researchers are expected to use the G- Score approach because this model is considered to have the highest level of accuracy compared to other prediction models.



Keywords: Liquidity, Leverage, Activity, Growth, Financial Distress

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2210246866

Penerbit

Pekanbaru : Universitas Riau Pascasarjana Tesis Manajemen., 2024

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2210246866

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

MANAJEMEN

Info Detail Spesifik

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Pernyataan Tanggungjawab

Jaka

Versi lain/terkait

Lampiran Berkas

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