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.
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Text (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))
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Text (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))
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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.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information / Supervisor: | Kharisa Rachmi Khoirunisa, M.Sc. |
| Uncontrolled Keywords: | Profitabilitas, Leverage, Arus Kas Operasi, Ukuran Perusahaan, Interest Coverage Ratio, Financial Distress, Altman, Z-Score, Sektor Industri |
| Subjects: | 600 Sains Terapan > 650 Business/Bisnis > 657.42 Akuntansi |
| Divisions: | Fakultas Ekonomi dan Bisnis Islam > Akuntansi Syari'ah (S1) |
| Depositing User: | Muh Khabib, SIP. |
| Date Deposited: | 29 Apr 2026 12:57 |
| Last Modified: | 29 Apr 2026 12:57 |
| URI: | http://digilib.uin-suka.ac.id/id/eprint/76306 |
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