Abstrak Penelitian ini bertujuan untuk menganalisis dan mengetahui pengaruh net working capital turnover dan net total asset turnover terhadap financial distress baik secara parsial maupun simultan. Populasi dalam penelitian ini yaitu perusahaan sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2017-2021 dengan sampel sebanyak 7 perusahaan.Pemilihan sampel dalam penelitian ini menggunakan metode purpossive sampling dimana sampel dipilih berdasarkan kriteria-kriteria yang telah ditentukan. Penelitian ini dianalisis dengan menggunakan analisis deskriptif, uji asumsi klasik, uji T dan uji F serta analisis regresi linear berganda dengan menggunakan model Springate dalam memprediksi financial distress. Hasil penelitian yang dilakukan secara parsial menunjukkan bahwa net working capital turnover berpengaruh negatif signifikan terhadap financial distress dan net total asset turnover berpengaruh positif signifikan terhadap financial distress. Sedangkan hasil penelitian yang dilakukan secara simultan menunjukkan bahwa net working capital turnover dan net total asset turnover berpengaruh signifikan secara bersama-sama terhadap financial distress. Abstract This study to analyze and determine effect of net working capital turnover and net total asset turnover on financial distress either partially or simultaneously. The population in this study is the food and beverage sub-sector companies listed on the Indonesia Stock Exchange period 2017-2021 with a sample of 7 companies. The sample selection in this study uses the purposive sampling method where the sample is selected based on predetermined criteria. This study analyzed using descriptive analysis, classical assumption test, T test and F test and multiple linear regression using the Springate model in financial distress. The results of research conducted partially indicate that net working capital turnover has a significant negative effect on financial distress and net total asset turnover has a significant positive effect on financial distress. The results of research conducted simultaneously show that net working capital turnover and net total asset turnover significant effect on financial distress.
CITATION STYLE
Utami, M. A. (2023). Analisis Working Capital Turnover dan Total Asset Turnover Terhadap Financial Distress. Accounting Global Journal, 7(1), 1–13. https://doi.org/10.24176/agj.v7i1.8801
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