Analisis Pengaruh Likuiditas Dan Profitabilitas Terhadap Kesulitan Keuangan Pada Perusahaan Sektor Industri Manufaktur Periode 2017 - 2019

Analysis of the Effect of Liquidity and Profitability on Financial Difficulties in Manufacturing Industry Sector Companies 2017 - 2019

Penelitian ini bertujuan untuk mengetahui pengaruh Financial Distress. Variabel bebas dalam penelitian ini adalah Likuiditas (X1), Profitabilitas (X2), sedangkan variabel terikatnya adalah Kesulitan Keuangan pada perusahaan industri manufaktur di Bursa Efek Indonesia periode 2017-2019. Metode purposive sampling digunakan sebagai metode pengambilan sampel, sehingga diperoleh sampel sebanyak 15 perusahaan. Teknik analisis data menggunakan regresi linier berganda dilakukan dengan pengolahan data menggunakan SPSS versi 20 yang dijalankan dengan media komputer. Berdasarkan hasil penelitian yang telah dilakukan diketahui bahwa Likuiditas dan Profitabilitas tidak berpengaruh signifikan terhadap Financial Distress pada perusahaan pada sektor industri manufaktur di Bursa Efek Indonesia periode 2017-2019.

This study aims to determine the effect of Financial Distress. The independent variable in this case research is Liquidity (X1), Profitability (X2), while the dependent variable is Financial Distress in manufacturing industry companies on the Indonesia Stock Exchange for the 2017-2019 period. Purposive sampling method was used as a sampling method, in order to obtain a sample of 15 companies. The data analysis technique using multiple linear regression was carried out by processing the data using SPSS version 20 which was run with computer media. Based on the results of research that has been carried out, it is found that liquidity and Profitability does not have a significant effect on Financial Distress in companies in the manufacturing industry sector on the Indonesia Stock Exchange 2017-2019 period.