Pengaruh Likuiditas, Leverage dan Sales growth terhadap Financial Distress Perusahaan Manufaktur di BEI Sebelum dan Sesudah Covid
DOI:
https://doi.org/10.31004/jpdk.v4i4.6046Abstract
Penelitian ini bertujuan untuk menguji dan mengetahui pengaruh dari rasio keuangan seperti likuiditas, leverage, dan sales growth terhadap financial distress perusahaan pada saat sebelum dan sesudah pandemi covid-19. Populasi dan sampel yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI periode 2018-2020. Pengukuran perusahaan untuk financial distress ini menggunakan metode altman z- score, untuk likuiditas menggunakan current ratio, leverage menggunakan debt equity ratio. Hasil penelitian ini pada saat sebelum pandemi covid-19 menunjukkan bahwa likuiditas signifikan berpengaruh positif, variabel sales growth signifikan berpengaruh negatif terhadap financial distress, sedangkan leverage tidak berpengaruh terhadap financial distress. Sedangkan setelah pandemi covid-19 menunjukkan hasil bahwa, likuiditas signifikan berpengaruh positif terhadap financial distress, leverage signifikan berpengaruh positif terhadap financial distress, dan sales growth signifikan berpengaruh negatif terhadap financial distress.Downloads
Published
2022-08-14
How to Cite
Subagyo, . S., Pakpahan, Y. ., Budiman, . F. ., & Prasetya, W. . (2022). Pengaruh Likuiditas, Leverage dan Sales growth terhadap Financial Distress Perusahaan Manufaktur di BEI Sebelum dan Sesudah Covid. Jurnal Pendidikan Dan Konseling (JPDK), 4(4), 3663–3674. https://doi.org/10.31004/jpdk.v4i4.6046
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Copyright (c) 2022 Subagyo, Yunus Pakpahan, Felix Budiman, Wahyu Prasetya
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