FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT FINANCIAL DISTRESS SELAMA PANDEMI COVID-19 PADA HOTEL NEW GENTALA

Abstract

ABSTRACT Saima Putri Siregar, NPM 71190313007 Factors Affecting The Level Of Financial Distress During The Pandemic covid-19 In New Gentala, Guided By : Lusi Elviani Rangkuti, S.E , M.Si. , As Supervisor I, Dan Shofwan Andri, SE, Ak., MM As Supervisor II, Thesis : 2023 Study This aim For research And analyze Factors that influence the level of financial distress during the Covid-19 pandemic at the New Gentala Hotel . population in study this is financial statement. The sample used in this research is the financial report of the new gentala hotel for 3 yearrs, starting from the priode 2020 to 2022. Study this use sampling technque purposive sampling. Testing This use method analysis regression multiple with using the SPSS 25.0 program . Variable independent in study This is operating cash flow, leverage, liquidity, operating capacity and profitability whereas variable dependent is financial distress . Results study This prove that in a way Partial variable Operating cash flow does not have a significant effect on financial distress , meanwhile variable levarage has a significant effect on financial distress , liquidity has a significant effect on financial distress , operating capacity has no significant effect on financial distress and profitability has no significant effect on financial distress during the Covid-19 pandemic at the New Gentala Hotel. While the Simultaneous test results prove that operating cash flow, leverage, liquidity, operating capacity and profitability have a significant effect on financial distress during the Covid-19 pandemic at the New Gentala Hotel. Keywords : Operating Cash Flow, Leverage, Liquidity, Operating Capacity and Profitability, Financial Distress.