PENGARUH PROFITABILITAS, LIKUIDITAS, DAN AKTIVITAS TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN SUB SEKTOR TEKSTIL DAN GARMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2020-2023

Azzahra, Salsa Rifda (2025) PENGARUH PROFITABILITAS, LIKUIDITAS, DAN AKTIVITAS TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN SUB SEKTOR TEKSTIL DAN GARMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2020-2023. D3 thesis, Universitas Muhammadiyah Ponorogo.

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Abstract

This study aims to examine the effect of profitability, liquidity, and activity on financial distress in textile and garment sub-sector companies listed on the Indonesia Stock Exchange (IDX) during 2020–2023. Using a quantitative approach, the study measures profitability with Basic Earning Power (BEP), liquidity with Current Ratio (CR), activity with Working Capital Turnover (WCT), and financial distress with the Altman Z-Score. A purposive sampling technique yielded 5 companies from a population of 21. Data were obtained from annual financial reports published on the IDX website. The findings reveal that profitability and liquidity have a significant negative effect on financial distress, while activity shows no significant effect. Collectively, the three variables significantly influence financial distress. These results emphasize the importance of managing financial performance, particularly profitability and liquidity, to reduce the risk of financial distress in the textile and garment industry.

Item Type:	Thesis (D3)
Uncontrolled Keywords:	Profitabilitas, Likuiditas, Aktivitas, Financial distress, Altman Z-Score.
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance
Divisions:	Faculty of Economic > Department of Accounting
Depositing User:	Salsa Rifda Azzahra
Date Deposited:	04 Nov 2025 04:12
Last Modified:	04 Nov 2025 04:12
URI:	https://eprints.umpo.ac.id/id/eprint/17537

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