Analisis Pengaruh Kinerja Keuangan Terhadap Kebangkrutan Perusahaan

Abstract

The purpose of this study is to determine the effect of liquidity, solvency and profitability on bankruptcy. This research is descriptive research using quantitative. The population in this study are companies listed in the sub-sectors of restaurants, hotels and tourism agencies listed on the Indonesia Stock Exchange for the 2017-2020. Samples were selected uses purposive sampling and sample that meet the criteria of the reasercher are 19 companies. Data collection uses secondary data. The analytical technique in this study used logistic regression on EViews 9 apps. The result of this study indicate that the liquidity and solvency ratio has negative and no significant effect on corporate bankruptcy, while profitability ratio has negative and significant effect on corporate bankruptcy. Together the liquidity, solvency and profitability ratio have significant effect on corporate bankruptcy.