Financial Distress Phenomenon of Non-financial Companies in Indonesia

Devi Wahyu Utami, Axel Giovanni

Abstract


Penelitian ini bertujuan untuk memberikan gambaran mengenai kondisi financial distress pada masing-masing sektor perusahaan non keuangan di Indonesia periode 2014-2018. Sampel penelitian sebanyak 1.865 yang diperoleh melalui metode purposive sampling. Teknik analisis data menggunakan analisis statistik deskriptif. Hasil penelitian menunjukkan bahwa perusahaan di sektor infrastruktur, utilitas dan transportasi serta berbagai sektor industri mengalami financial distress. Perusahaan di sektor pertanian, sektor industri dasar dan kimia, serta sektor pertambangan berada di wilayah abu-abu atau kondisi yang rentan mengalami financial distress. Perusahaan di sektor properti, real estate dan konstruksi bangunan, sektor industri barang konsumsi serta sektor perdagangan, jasa dan investasi berada dalam kondisi keuangan yang baik dan memiliki kemungkinan kecil mengalami financial distress.


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DOI: https://doi.org/10.22515/relevance.v3i2.2956

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