PENGARUH ARUS KAS OPERASI DAN BIAYA AGENSI TERHADAP FINANCIAL DISTRESS

PRAMESTI, REGITA ICHA (2025) PENGARUH ARUS KAS OPERASI DAN BIAYA AGENSI TERHADAP FINANCIAL DISTRESS. S1 thesis, UNIVERSITAS PGRI MADIUN.

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Abstract

The phenomenon of financial distress has become a significant concern in the business world, particularly in the energy sector, which has a significant contribution to the Indonesian economy. This is evident in PT Medco Energi Internasional Tbk, which experienced pressure on its operating cash flow due to major acquisitions and oil price fluctuations in the 2020-2022 period. The purpose of this study is to analyze the partial effect of operating cash flow and agency costs on financial distress. This study uses a quantitative approach with secondary data, namely the annual reports of non-financial and non-insurance companies listed on the Indonesia Stock Exchange for the period 2019 to 2023. Data were collected through documentation methods and analyzed using multiple linear regression with the help of SPSS version 25 software. The sampling technique used a purposive sampling method, resulting in 32 companies that met the criteria with a total of 160 data observations. The results show that operating cash flow and agency costs partially negatively affect financial distress, meaning that the higher the operating cash flow, the lower the company's financial distress. Meanwhile, agency costs have a positive effect on financial distress, so that the higher the agency costs, the greater the financial distress in energy sector companies. Keywords: Cash Flow, Costs, Financial Distress.

Item Type:	Thesis/Skripsi/Tugas Akhir (S1)
Kata Kunci:	Cash Flow, Costs, Financial Distress
Subjects:	A Social Sciences > HG Finance
Divisions:	Fakultas Keguruan dan Ilmu Pendidikan > Pendidikan Akuntansi
Depositing User:	PRAMESTI ICHA REGITA
Date Deposited:	26 Aug 2025 03:58
Last Modified:	26 Aug 2025 03:58
URI:	http://eprint.unipma.ac.id/id/eprint/4276

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