eprintid: 76306
rev_number: 10
eprint_status: archive
userid: 12460
dir: disk0/00/07/63/06
datestamp: 2026-04-29 05:57:38
lastmod: 2026-04-29 05:57:38
status_changed: 2026-04-29 05:57:38
type: thesis
metadata_visibility: show
contact_email: muh.khabib@uin-suka.ac.id
creators_name: Akmal Muttaqien Aliffito, NIM.: 22108040071
title: PENGARUH PROFITABILITAS, LEVERAGE, ARUS KAS OPERASI, UKURAN PERUSAHAAN, DAN INTEREST COVERAGE TERHADAP FINANCIAL DISTRESS  (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR INDUSTRI TERDAFTAR DI BEI TAHUN 2020-2024)
ispublished: pub
subjects: 657.42
divisions: ak_syar
full_text_status: restricted
keywords: Profitabilitas, Leverage, Arus Kas Operasi, Ukuran Perusahaan, Interest Coverage Ratio, Financial Distress, Altman, Z-Score, Sektor Industri
note: Kharisa Rachmi Khoirunisa, M.Sc.
abstract: This study analyses the effect of profitability, leverage, operating cash flow, company size, and interest coverage ratio on financial distress in industrial companies listed on the Indonesia Stock Exchange for the period 2020–2024, using a quantitative approach and panel data regression analysis. Financial distress is proxied using the Altman Z-Score model based on the companies' annual financial reports. The results of the analysis show that profitability has a positive effect on the Z-score, leverage has a negative effect on the Z-score, company size has a positive effect on the Z-score, while operating cash flow and interest coverage have no effect on the Z-score. These findings emphasise the importance of a company's ability to generate profits, manage cash flow, and maintain a healthy debt structure in order to reduce the risk of financial difficulties in the industrial sector.
date: 2026-03-05
date_type: published
pages: 139
institution: UIN SUNAN KALIJAGA YOGYAKARTA
department: FAKULTAS EKONOMI DAN BISNIS ISLAM
thesis_type: skripsi
thesis_name: other
citation:   Akmal Muttaqien Aliffito, NIM.: 22108040071  (2026) PENGARUH PROFITABILITAS, LEVERAGE, ARUS KAS OPERASI, UKURAN PERUSAHAAN, DAN INTEREST COVERAGE TERHADAP FINANCIAL DISTRESS (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR INDUSTRI TERDAFTAR DI BEI TAHUN 2020-2024).  Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.   
document_url: https://digilib.uin-suka.ac.id/id/eprint/76306/1/22108040071_BAB-I_IV-atau-V_DAFTAR-PUSTAKA.pdf
document_url: https://digilib.uin-suka.ac.id/id/eprint/76306/2/22108040071_BAB-II_sampai_SEBELUM-BAB-TERAKHIR.pdf