PENGARUH INTANGIBLE ASSET, ARUS KAS OPERASI DAN LEVERAGE TERHADAP FINANCIAL DISTRESS

Tutliha, Yutha Siti and Rahayu, Maryati (2019) PENGARUH INTANGIBLE ASSET, ARUS KAS OPERASI DAN LEVERAGE TERHADAP FINANCIAL DISTRESS. IKRAITH-EKONOMIKA, 2 (1). pp. 95-103. ISSN 2654 - 4946

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Abstract

ABSTRACT The purpose of this research is to determine the influence of intangible asset, operating cash flow and leverage on financial distress at infrastructure, utility and transportation of service companies listed in Indonesian Stock Exchange period 2013- 2017. The population in this study are 62 services companies and the sample selection by purposive sampling method obtained 16 companies.The results shows that based on t-test, intangible assets have a negative influence on financial distress, operating cash flow have a positive influence on financial distress, while leverage didn’t have influence on financial distress.Research with F test proves that intangible assets, operating cash flow and leverage simultaneously influence on financial distress. The coefficient of determination test shows intangible asset, operating cash flow and leverage explain financial distress variable of 89.05%, while the rest of 10.95% is the contributions of other factors. Key word : Intangible Asset, Operating Cash Flow, Leverage, Financial Distress ========================================================= ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh intangible asset, arus kas operasi dan leverage terhadap financial distress pada perusahaan jasa sektor infrastruktur, utilitas dan transportasi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2013- 2017.Populasi dalam penelitian ini adalah 62 perusahaan dan pemilihan sampel dengan metode purposive sampling diperoleh16 perusahaan.Hasil penelitian ini menunjukkan bahwa dengan uji t membuktikan intangible asset berpengaruh negatif terhadap financial distress, arus kas operasi berpengaruh positif terhadap financial distress, sedangkan leverage tidak berpengaruh terhadap financial distress. Penelitian dengan uji F membuktikan bahwa intangible asset, arus kas operasi dan leverage secara bersama-sama berpengaruh terhadap financial distress. Uji koefisien determinasi menunjukkan intangible asset, arus kas operasi dan leverage menjelaskan variabel financial distress sebesar 89.05%, sedangkan sisanya 10.95% merupakan kontribusi faktor lain. Kata kunci :Intangible Asset, Arus Kas Operasi, Leverage, Financial Distress

Item Type:	Article
Subjects:	A General Works > AI Indexes (General)
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi S1
Depositing User:	SE, MM Maryati Rahayu -
Date Deposited:	24 Nov 2020 03:43
Last Modified:	24 Nov 2020 03:43
URI:	http://repository.upi-yai.ac.id/id/eprint/1450

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