Pengaruh Beban Bunga dan Manajemen Aktiva Terhadap Kesulitan Keuangan Melalui Moderasi Intensitas Modal
DOI:
https://doi.org/10.32493/skt.v6i3.25161Keywords:
Biaya Bunga, Kesulitan Keuangan, Manajemen Aktiva, IDX.Abstract
Penelitian ini bertujuan untuk mengkaji pengelolaan beban bunga dan modal kerja, mulai dari pengelolaan piutang dan pengelolaan persediaan hingga kesulitan keuangan akibat konsentrasi modal. Metode yang digunakan adalah metode kuantitatif analisis penyebaran dan pengujian lain menggunakan SPSS IBM 20 dari data akhir tahun. Hasil penelitian ini, yaitu hasil uji F, menunjukkan bahwa biaya bunga, manajemen perputaran aset dan persediaan, dan moderator intensitas modal berpengaruh signifikan terhadap kesulitan keuangan. Berdasarkan hasil uji parsial dengan menggunakan uji-t, asset and inventory turnover dan moderator kekuatan modal berpengaruh signifikan terhadap financial distress, sedangkan beban bunga tidak signifikan terhadap financial distress.
The purpose of this study is to examine interest expense and working capital management, from receivables and inventory management to financial distress due to capital intensity. The methods used are the quantitative method of deployment analysis and another test using SPSS IBM 20 from year-end data. The results of this study, which are F-test results, show that interest cost, asset and inventory turnover management, and capital intensity moderators have significant effects on financial hardship. Based on partial test results using t-tests, asset and inventory turnover and capital strength moderators have a significant impact on financial distress, while interest expense is not significant to financial distress. The usefulness of research for the development of management science is to alleviate financial hardship.
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