Please use this identifier to cite or link to this item: https://repositori.uma.ac.id/handle/123456789/27813
Title: Pengaruh Laba Bersih Dan Arus Kas Operasi Terhadap Financial Distress Pada Perusahaan Sektor Tambang Di Bursa Efek Indonesia Tahun 2020-2023
Other Titles: The Effect of Net Profit and Operating Cash Flow on Financial Distress in Mining Companies Listed on the Indonesia Stock Exchange in 2020-2023
Authors: Hasibuan, Rizky
metadata.dc.contributor.advisor: Sagala, Indah Cahaya
Keywords: Net Profit;Operating Cash Flow;Financial Distress;Laba Bersih;Arus Kas Operasi
Issue Date: Mar-2025
Publisher: Universitas Medan Area
Series/Report no.: NPM;188330036
Abstract: Penelitian ini bertujuan untuk menganalisis pengaruh laba bersih dan arus kas operasi terhadap financial distress pada perusahaan sektor tambang yang terdaftar di Bursa Efek Indonesia tahun 2020-2023. Penelitian ini menggunakan desain penelitian asosiatif dengan pendekatan kuantitatif. Data penelitian diperoleh secara online melalui situs resmi Bursa Efek Indonesia (www.idx.co.id) dan berfokus pada 44 perusahaan sektor tambang. Setelah dilakukan seleksi berdasarkan kriteria tertentu, diperoleh 68 data sampel dari 17 perusahaan selama periode 2020-2023. Metode analisis yang digunakan adalah regresi linear berganda dengan bantuan aplikasi SPSS versi 29. Hasil penelitian menunjukkan bahwa secara parsial, laba bersih berpengaruh positif dan signifikan terhadap financial distress, Arus kas operasi secara individu berpengaruh positif dan signifikan terhadap financial distress. Secara simultan, laba bersih dan arus kas operasi secara bersama-sama berpengaruh positif dan signifikan terhadap financial distress. Koefisien determinasi (adjusted R square) sebesar 0,393 menunjukkan bahwa 39,3% variasi financial distress dapat dijelaskan oleh laba bersih dan arus kas operasi, sementara 60,7% dipengaruhi oleh variabel lain yang tidak dijelaskan dalam penelitian ini. This study aims to analyze the effect of net income and operating cash flow on financial distress in mining sector companies listed on the Indonesia Stock Exchange from 2020 to 2023. This research uses an associative research design with a quantitative approach. The data was obtained online from the official website of the Indonesia Stock Exchange (www.idx.co.id) and focuses on 44 mining sector companies. After selection based on specific criteria, 68 sample data from 17 companies during the 2020-2023 period were obtained. The analysis method used is multiple linear regression with the assistance of SPSS version 29. The results of the study show that partially, net income has a positive and significant effect on financial distress, and operating cash flow individually has a positive and significant effect on financial distress. Simultaneously, both net income and operating cash flow together have a positive and significant effect on financial distress. The coefficient of determination (adjusted R square) of 0.393 indicates that 39.3% of the variation in financial distress can be explained by net income and operating cash flow, while 60.7% is influenced by other variables not explained in this study.
Description: 94 Halaman
URI: https://repositori.uma.ac.id/handle/123456789/27813
Appears in Collections:SP - Accountancy

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188330036 - Rizky Hasibuan - Chapter IV.pdf
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Chapter IV1.92 MBAdobe PDFView/Open Request a copy
188330036 - Rizky Hasibuan - Fulltext.pdfCover, Abstract, Chapter I, II, III, V, Bibliography11.68 MBAdobe PDFView/Open


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