Ketahanan Keuangan Perusahaan Importir di Tengah Pelemahan Nilai Tukar dan Penurunan Indeks Harga Saham Gabungan

I Wayan Widnyana; I Gede Putu Eka Budiyasa; Ida Bagus Ngurah

doi:10.53697/emba.v6i1.4181

Authors

I Wayan Widnyana Universitas Mahasaraswati Denpasar
I Gede Putu Eka Budiyasa Universitas Mahasaraswati Denpasar
Ida Bagus Ngurah Universitas Mahasaraswati Denpasar

DOI:

https://doi.org/10.53697/emba.v6i1.4181

Keywords:

ketahanan keuangan, perusahaan importir, nilai tukar, IHSG, struktur modal, profitabilitas

Abstract

Penelitian ini bertujuan untuk menganalisis ketahanan keuangan perusahaan importir yang terdaftar di Bursa Efek Indonesia di tengah pelemahan nilai tukar rupiah dan penurunan Indeks Harga Saham Gabungan (IHSG), juga melibatkan variabel struktur modal, manajemen risiko, dan profitabilitas terhadap ketahanan keuangan perusahaan importir. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan perusahaan dan publikasi resmi Bursa Efek Indonesia periode 2020–2024. Teknik pengambilan sampel menggunakan purposive sampling sehingga diperoleh 10 perusahaan importir yang memenuhi kriteria penelitian dengan total 50 observasi. Analisis data dilakukan menggunakan regresi linear berganda dengan menggunakan SPSS. Hasil penelitian menunjukkan bahwa pelemahan nilai tukar rupiah berpengaruh negatif dan signifikan terhadap ketahanan keuangan perusahaan importir. Penurunan IHSG juga berpengaruh negatif dan signifikan terhadap ketahanan keuangan perusahaan. Struktur modal berpengaruh negatif signifikan terhadap ketahanan keuangan, sedangkan manajemen risiko dan profitabilitas berpengaruh positif signifikan terhadap ketahanan keuangan perusahaan. Secara simultan, seluruh variabel independen berpengaruh signifikan terhadap ketahanan keuangan perusahaan importir.

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