Pengaruh Kinerja Keuangan dan Modal Intelektual terhadap Financial Distress (Studi Kasus pada Perusahaan Makanan dan Minuman yang Terdaftar di Bei Tahun 2018-2021)

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh current ratio (CR), return on asset (ROA), Debt to Equity Ratio (DER), inventory turnover (ITO),dan Intellectual Capital (IC) terhadap financial distress pada perusahaan makanan dan minuman yang terdaftar di bursa efek Indonesia tahun 2018-2021. Jenis penelitian yang digunakan peneliti pada penelitian ini adalah jenis asosiatif pendekatan kuantitatif. Sampel dari penelitian ini sebanyak 36, yang terdiri dari 9 perusahaan yang masuk dalam kategori penelitian pada perusahaan sektor industri makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2019-2021. Teknik analisis data yang digunakan pada penelitian ini menggunakan IBM SPSS statitics versi 26.00. Hasil penelitian menunjukkan bahwa current ratio (CR) berpengaruh positif terhadap financial distress, return on asset (ROA) berpengaruh positif terhadap financial distress, Debt to Equity Ratio (DER) berpengaruh negatif terhadap financial distress, inventory turnover (ITO) berpengaruh positif terhadap financial distress. Intellectual Capital (IC) berpengaruh positif terhadap financial distress. Dan secara simultan current ratio (CR), return on asset (ROA), Debt to Equity Ratio (DER), inventory turnover, dan Intellectual Capital (IC) berpengaruh positif terhadap financial distress pada perusahaan makanan dan minuman yang terdaftar di bursa efek Indonesia tahun 2019-2021. This research aims to determine the effect of Current Ratio (CR), Return On Assets (ROA), Debt to Equity Ratio (DER), Inventory Turnover (ITO), and Intellectual Capital (IC) on Financial Distress in listed food and beverage companies . on the Indonesian stock exchange in 2018-2021. The type of research used by researchers in this research is a quantitative associative approach. The sample for this research was 36, consisting of 9 companies included in the research category of companies in the food and beverage industry sector listed on the Indonesia Stock Exchange in 2019-2021. The data analysis technique used in this research uses IBM SPSS statistics version 26.00. The research results show that the Current Ratio (CR) has a positive effect on Financial Distress, Return On Assets (ROA) has a positive effect on Financial Distress, Debt to Equity Ratio (DER) has a negative effect on Financial Distress, Inventory Turnover (ITO) has a positive effect on Financial Distress. Intellectual Capital (IC) has a positive effect on financial distress. And simultaneously the current ratio (CR), return on assets (ROA), Debt to Equity Ratio (DER), inventory turnover, and Intellectual Capital (IC) has a positive affect financial distress in food and beverage companies listed on the Indonesia stock exchange in 2019-2021.