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All Journal JASS (Journal of Accounting for Sustainable Society)
Feby Pebriani
STIE Sutaatmadja
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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THE INFLUENCE OF CAPITAL INTENSITY, SALES GROWTH, LAVERAGE, AND OPERATING CAPACITY ON COMPANY FINANCIAL DISTRESS Sri Mulyati; Feby Pebriani
JASS (Journal of Accounting for Sustainable Society) Vol 5 No 01 (2023): JASS Edisi Juni 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v5i01.1091

Abstract

The purpose of this study was to examine the effect of Capital Intensity, Sales growth, Leverage and Operating Capacity on the financial distress of transportation & logistics companies listed on the Indonesia Stock Exchange in 2017-2021. This study uses quantitative methods on secondary data from the company’s annual financial reports. The measurement method for financial distress in this study uses the Altman method (Z-Score). The data analysis technique used is multiple linear regression with the help of IBM SPSS 22. The results reveal that partialy Capital Intensity has a significant negative effect on financial distress, Sales growth has on effect on financial distress, leverage has a significant negative effect on financial distress, and operating capacity no effect on financial distress. the simultaneous results show that capital intensity, sales growth, leverage and operating capacity have a significant effect on financial distress.
Co-Authors Sri Mulyati