<![CDATA[Abstrak Penelitian ini memiliki tujuan apakah adanya pengaruh rasio lancar, pengembalian atas aset, arus kas operasi dan rasio hutang terhadap modal pada financial distress perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2017-2021. Populasi dalam penelitian ini perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2017-2021. Pengumpulan sampel menggunakan teknik purposive sampling. Terdapat tujuh perusahaan yang menjadi sampel dalam penelitian ini dan memperoleh data sebanyak 35 data untuk diolah. Metode pengumpulan dalam penelian ini menggunakan data sekunder yaitu laporan keuangan yang terdapat diwebsite Bursa Efek Indonesia. Metode analisis yang terdiri dari metode analisis statistik deskriptif, uji asumsi klasik dan uji regresi linear berganda. Hasil dari uji T menyatakan bahwa current ratio, dan debt equity ratio tidak berpengaruh signifikan secara parsial dalam memprediksi financial distress, sedangkan return on asset dan arus kas operasi secara parsial berpengaruh signifikan terhadap prediksi kondisi financial distress. Hasil penelitian uji F dapat dinyatakan variabel independen secara simultan mempengaruhi prediksi kondisi Financial distress. Hasil dari uji koefisien determinasi atau adjusted R square menyatakan bahwa secara signifikan variabel independen berpengaruh 80.1% terhadap financial distress dan sisanya dipengaruhi oleh penelitian lain sebesar 19.9%. Kata Kunci: arus kas operasi, kesulitan keuangan, pengembalian terhadap aset, rasio lancar, rasio utang terhadap modal. Abstract This study aims to determine whether there is an effect of current ratio, return on assets, operating cash flow and debt to capital ratio on the financial distress of banking companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The population in this study is banking companies listed on the Indonesia Stock Exchange for the period 2017-2021. The collection of samples using purposive sampling technique. There are seven companies that were sampled in this study and obtained 35 data for processing. The collection method in this research uses secondary data, namely financial reports on the Indonesia Stock Exchange website. The analytical method consists of descriptive statistical analysis method, classical assumption test and multiple linear regression test. The results of the T test state that the current ratio and debt equity ratio have no significant effect partially in predicting financial distress, while return on assets and operating cash flow partially have a significant effect on predicting financial distress conditions. The results of the F test can be stated that the independent variables simultaneously affect the prediction of financial distress conditions. The results of the coefficient of determination test or adjusted R square state that the independent variable significantly affects 80.1% of financial distress and the rest is influenced by other studies of 19.9%. Keywords: operating cash flow, financial distress, return on assets, current ratio, debt to equity ratio.]]>
Copyrights © 2022
