Analisis Rasio Keuangan Terhadap Financial Distress Sebelum Dan Sesudah Masa Pandemi Covid-19

Darmakusala, Naufal Akiela and , Kurnia Rina Ariani, Ak., S.E., M.Acc (2025) Analisis Rasio Keuangan Terhadap Financial Distress Sebelum Dan Sesudah Masa Pandemi Covid-19. Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This research focuses analyzing financial ratio to predict companies’ risk in financial distress assessment from before and after the Covid-19 pandemic. Fundamental factors become a measuring tool to predict the presence or chance of financial distress. The financial ratios used include solvency, liquidity, profitability and activity. The role of financial ratios in indicating signals of financial distress is as reliable and accurate evidence in concluding the state of the company in terms of financial health within a certain agreed period of time. Signal theory is one of the theories that is allegedly able to indicate the tempo of the arrival of financial distress through management movements. The financial ratio used include solvability, liquidity, profitability, and activity. Financial distress is measured using the Altman Z-Score model. This research used secondary data sourced from the companies’ financial statement and utilizes purposive sampling to select the specified criteria. The population used is various industrial sector manufacturing companies taken from IDX in 2017-2022. Data analysis methods used descriptive statistical methods, classical assumption tests, multiple linear regression analysis and different test. The results of research that the four variables simultaneously affect the dependent variably, financial distress. Liquidity ratios partially affect financial distress. Liquidity ratio partially affect financial distress. Profitability ratio partially affect financial distress. Finally, activity ratio affects financial distress. There’s no difference in financial distress before and after the Covid-19 pandemic.

Item Type:	Thesis (Skripsi)
Uncontrolled Keywords:	Financial Distress, Rasio Solvabilitas, Rasio Likuiditas, Rasio Profitabilitas, Rasio Aktivitas, Covid-19.
Subjects:	H Social Sciences > HF Commerce > Accounting H Social Sciences > HF Commerce > Accounting > Kinerja Keuangan H Social Sciences > HG Finance
Divisions:	Fakultas Ekonomi dan Bisnis > S1 Akuntansi
Depositing User:	NAUFAL AKIELA DARMAKUSALA
Date Deposited:	14 May 2025 09:26
Last Modified:	11 Sep 2025 01:39
URI:	http://eprints.ums.ac.id/id/eprint/135025

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