ANALISIS KEMAMPUAN LABA DAN ARUS KAS DALAM MEMPREDIKSI KONDISI FINANCIAL DISTRESS (STUDI EMPIRIS PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI PERIODE 2014-2018)

Meitasari, Lovithea (2019) ANALISIS KEMAMPUAN LABA DAN ARUS KAS DALAM MEMPREDIKSI KONDISI FINANCIAL DISTRESS (STUDI EMPIRIS PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI PERIODE 2014-2018). Other thesis, STIE MALANGKUCECWARA.

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Abstract

viii ABSTRAK Penelitian ini bertujuan untuk menguji apakah laba dan arus kas memiliki kemampuan untuk memprediksi kondisi financial distress. Penelitian ini menggunakan laba setelah pajak dan jumlah arus kas bersih masing-masing aktivitas yaitu operasi, investasi, pendanaan. Populasi dalam penelitian ini adalah 18 Perusahaan Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia periode 2014-2018, dengan menggunakan metode purposive sampling dengan kriteria perusahaan menerbitkan laporan keuangan secara rutin dan lengkap serta merupakan bahan kebutuhan pokok, maka diperoleh sampel sebanyak 12 perusahaan. Teknik analisis yang digunakan adalah uji statistik deskriptif, regresi linier berganda, uji asumsi klasik, yang meliputi uji normalitas, uji multikolinearitas, serta uji hipotesis yang meliputi uji parsial (t-test) yaitu untuk menguji koefisien regresi secara parsial dengan level 5%, uji koefisien determinasi (R²) yaitu mengukur kemampuan model dalam menerapkan variasi variabel terikat, dan uji F untuk menguji pengaruh secara simultan. Berdasarkan uji normalitas dan uji multikolinearitas tidak ditemukan variabel yang menyimpang dari uji asumsi klasik. Hal ini menunjukkan bahwa data yang tersedia telah memenuhi syarat untuk menggunakan model persamaan regresi liner berganda. Kemampuan prediksi variabel laba setelah pajak, arus kas operasi, investasi, arus kas pendanaan sebesar 56% dan sisanya sebesar 44% dipengaruhi variabel lainnya yang tidak masuk dalam penelitian ini. Secara simultan variabel bebas berpengaruh positif signifikan terhadap variabel terikat sebesar 0.000. Kata Kunci : Laba Setelah Pajak, Arus Kas Operasi, Arus Kas Investasi, Arus Kas Pendanaan dan Financial Distress ix ABSTRACT This study aims to generate profits and cash flow that is able to predict the condition of financial distress. This research uses earnings after tax data and amount of cash flow each activity that is operation investment and financing The population in this study are 18 food and beverage companies listed in Indonesia Stock Exchange period 2014-2018 using purposive Sampling method with criteria of companies issuing financial statements regularly and complete, then obtained sample of 12 companies. The analytical technique used is descriptive statistical test, multiple linear regression, classical assumption test which includes normality test and autocorrelation test and hypothesis test which includes partial test (t-test) that is to test the partial regression coefficient with the 5% level the determination coefficient test R is to measure the model's ability to apply variation of bound variable, and F test to simultaneously test the effect. Based on the normality test multicollinearity no variables were found that deviated from the classical assumption. This indicates that the available data has been qualified to use multiple linear regression equation models. The prediction ability of profit after tax variable operating cash flow, investment cash flow and cash flow of financing equal to 56% and the rest 44% influenced by other variables not included in this research. Simultaneously independent variable have positive significant effect to dependent variable equal to 0.000. Keywords Earning : After Tax, Cash Flow of Operating, Cash Flow of Investment, Cash Flow of Financing and Financial Distress

Item Type: Thesis (Other)
Uncontrolled Keywords: Laba Setelah Pajak, Arus Kas Operasi, Arus Kas Investasi, Arus Kas Pendanaan dan Financial Distress
Subjects: Akuntansi Biaya > Perencanaan Laba
Sistem Informasi Akuntansi > Earning Management / Manajemen Laba
Depositing User: Library STIE MCE
Date Deposited: 23 Jun 2020 03:55
Last Modified: 08 Jan 2021 06:14
URI: http://repository.stie-mce.ac.id/id/eprint/156

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