Pengaruh Perputaran Persediaan dan Net Profit Margin Terhadap Financial Distress Pada Sektor Consumer non-cyclicals Dengan Suku Bunga Sebagai Varaibel Kontrol Yang Terdaftar Di BEI Periode 2020-2024

Khoirunnisa, Zainul (2026) Pengaruh Perputaran Persediaan dan Net Profit Margin Terhadap Financial Distress Pada Sektor Consumer non-cyclicals Dengan Suku Bunga Sebagai Varaibel Kontrol Yang Terdaftar Di BEI Periode 2020-2024. S1 thesis, Universitas PGRI Madiun.

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Abstract

This study aims to analyze the effect of inventory turnover and net profit margin on financial distress in consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange for the period 2020–2024, with interest rates as a control variable. This study employs a quantitative approach with purposive sampling technique, resulting in 73 companies as the research sample. Financial distress is measured using three comparative models, namely the Altman Z-Score, Springate, and Zmijewski models. The Altman Z-Score model was analyzed using ordinal logistic regression due to its three ordered categories (Safe, Grey Zone, and Distress), while the Springate and Zmijewski models were analyzed using binary logistic regression due to their dichotomous classification (distress and non-distress), all processed using SPSS version 25. These findings suggest that the financial resilience of companies in the consumer non-cyclicals sector is more determined by internal fundamental factors than by external macroeconomic pressures.

Item Type: Thesis/Skripsi/Tugas Akhir (S1)
Kata Kunci: Consumer Non-Cyclicals, Financial Distress, Net Profit Margin, Perputaran Persediaan, Suku Bunga
Subjects: A Social Sciences > HG Finance
Divisions: Fakultas Keguruan dan Ilmu Pendidikan > Pendidikan Akuntansi
Depositing User: ZAINUL KHOIRUNNISA ZAINUL
Date Deposited: 28 Aug 2026 06:57
Last Modified: 28 Aug 2026 06:57
URI: http://eprint.unipma.ac.id/id/eprint/9476

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