Pengaruh Independen Pertumbuhan Penjualan, Dan Likuiditas Terhadap Kesulitan Keuangan (Studi Empiris atas Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia pada 2020-2023)
DOI:
https://doi.org/10.30651/stb.v5i2.26095Kata Kunci:
Kesulitan keuangan, Komisaris Independen, Pertumbuhan Penjualan, LikuiditasAbstrak
Penelitian ini bertujuan untuk menentukan pengaruh Komisaris Independen, Pertumbuhan Penjualan, dan Likuiditas terhadap Kesulitan Keuangan. Jenis penelitian yang digunakan adalah penelitian kuantitatif. Populasi dalam penelitian ini adalah perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia pada periode 2020-2023. Metode sampling yang digunakan adalah metode sampling purposif dan diperoleh 48 perusahaan, dengan tahun pengamatan selama 4 tahun, sehingga total data penelitian adalah 192. Metode penelitian yang digunakan adalah model kausal. Jenis data yang digunakan dalam penelitian ini adalah data sekunder. Metode analisis data yang digunakan adalah analisis regresi linier berganda dengan bantuan IBM SPSS versi 25. Hasil penelitian ini membuktikan bahwa komisaris independen tidak memiliki pengaruh yang signifikan terhadap kesulitan keuangan, pertumbuhan penjualan tidak memiliki pengaruh yang signifikan terhadap kesulitan keuangan, tetapi likuiditas memiliki pengaruh yang signifikan terhadap kesulitan keuangan.
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