Putri, Nadia Shinta Okta (2026) Pengaruh Promo Intensity, Efisiensi Operasional, Dan Inventory Turnover Terhadap Risiko Financial Distress Berbasis Grover G-Score pada Emiten Ritel yang Terdaftar di BEI. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to examine the effect of promo intensity, operational efficiency, and inventory turnover on the risk of financial distress in retail companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The study is motivated by the increasing financial pressure experienced by the retail sector, which is characterized by relatively low profit margins, highlighting the importance of identifying factors that influence the risk of financial distress. This study employs a quantitative research approach using secondary data obtained from the annual financial statements of retail companies listed on the Indonesia Stock Exchange and the companies’ official websites. The sample consists of 17 companies selected through purposive sampling, resulting in 85 firmyear observations for the 2020–2024 period. Data were analyzed using panel data regression with EViews 13. The results indicate that promo intensity has a negative and significant effect on the risk of financial distress, implying that higher promotional intensity is associated with a greater risk of financial distress. Operational efficiency, proxied by Total Asset Turnover (TATO), has no significant effect on the risk of financial distress. Meanwhile, inventory turnover has a negative and significant effect on the risk of financial distress, indicating that a higher inventory turnover reduces the likelihood of financial distress. These findings suggest that promotional and inventory management play important roles in influencing the risk of financial distress in retail companies.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HG Finance | ||||||||
| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Nadia Shinta Okta Putri | ||||||||
| Date Deposited: | 13 Jul 2026 03:22 | ||||||||
| Last Modified: | 13 Jul 2026 03:40 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/54989 |
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