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Pengaruh Cash Flow Pattern, Debt to Total Assets Ratio dan Institutional Ownership terhadap Financial Distress

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dc.contributor Fakultas Ekonomi dan Bisnis
dc.creator Oktaviani, Dewi Aulia
dc.creator Nurdin, Nurdin
dc.date 2020-01-25
dc.identifier http://karyailmiah.unisba.ac.id/index.php/manajemen/article/view/19748
dc.identifier 10.29313/.v6i1.19748
dc.description Abstract. This study aims to determine the effect of Cash Flow Pattern, Debt to Total Assets Ratio and Institutional Ownership on Financial Distress. This research uses descriptive method with survey techniques in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange period 2016-2018 with secondary data analysis using quantitative method. The analysis used is multiple linear regression using the SPSS 25.0 program. The results of this study indicate the F test that the variable Cash Flow Pattern, Debt to Total Assets Ratio and Institutional Ownership have a joint effect on Financial Distress. While for the T test  the Cash Flow Pattern variable and the Debt to Total Assets Ratio have a positive and significat effect on Financial Distress. Whereas Institutional Ownership vasriable has a negative effect on Financial Distress.Keywords: Cash Flow Pattern, Debt to Total Assets Ratio, Institutional Ownership, Financial Distress.Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh Cash Flow Pattern, Debt To Total Assets Ratio dan Institutional Ownership terhadap Financial Distress. Penelitian ini menggunakan metode deskriptif dengan teknik survey pada perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2016-2018 dengan analisis data sekunder menggunakan metode kuantitatif. Analisis yang digunakan adalah regresi linier berganda dengan menggunakan program SPSS 25.0. Hasil penelitian ini menunjukan uji F bahwa variabel Cash Flow Pattern, Debt To Total Assets Ratio dan Institutional Ownership memiliki pengaruh secara bersama-sama terhadap Financial Distress. Sedangkan untuk uji T variabel Cash Flow Pattern dan Debt To Total Assets Ratio Berpengaruh positif dan signifikan terhadap Financial Distress. Sedangkan variabel Institutional Ownership berpengaruh negatif terhadap Financial Distress.Kata kunci: Cash Flow Pattern, Debt to Total Assets Ratio, Institutional Ownership, Financial Distress.
dc.format application/pdf
dc.language eng
dc.publisher Universitas Islam Bandung
dc.relation http://karyailmiah.unisba.ac.id/index.php/manajemen/article/view/19748/pdf
dc.rights Copyright (c) 2020 Prosiding Manajemen
dc.source Prosiding Manajemen; Vol 6, No 1, Prosiding Manajemen (Februari, 2020); 104-109
dc.source Prosiding Manajemen; Vol 6, No 1, Prosiding Manajemen (Februari, 2020); 104-109
dc.source 2460-6545
dc.source 10.29313/.v6i1
dc.subject Manajemen
dc.subject Cash Flow Pattern, Debt to Total Assets Ratio, Institutional Ownership, Financial Distress
dc.title Pengaruh Cash Flow Pattern, Debt to Total Assets Ratio dan Institutional Ownership terhadap Financial Distress
dc.type info:eu-repo/semantics/article
dc.type info:eu-repo/semantics/publishedVersion
dc.type Peer-reviewed Article
dc.type Kuantitatif


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