Azhar Shafa Putri Nabila
Indonesia Banking School

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OPERATING CAPACITY, PROFITABILITY, SALES GROWTH MEMENGARUHI FINANCIAL DISTRESS PADA PERUSAHAAN SEKTOR RITEL YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2021:SEBELUM DAN SEMASA PANDEMI COVID-19 Azhar Shafa Putri Nabila; Vidiyanna Rizal Putri
Journal of Accounting, Management and Islamic Economics Vol. 2 No. 1 (2024): Journal of Accounting, Management, And Islamic Economics, Volume 02, No. 01, Ju
Publisher : Ibs Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35384/jamie.v2i1.547

Abstract

This study examines the effect of Operating Capacity, Profitability, Sales Growth on Financial Distress. This study compared two periods, namely the period before Covid-19 (2017-2019) and the period during Covid-19 (2019-2021). This study uses data from 21 retail sector companies listed on the Indonesia Stock Exchange. The sampling technique in this study used a purposive sampling technique with predetermined criteria. The research method used in this research is a multiple linear regression analysis technique using E-views 9 software. The results of this study indicate that Operating Capacity has no effect on Financial Distress in the period before Covid-19 (2017-2019) and during Covid-19 (2019-2021). Sales Growth had no effect on Financial Distress in the pre-Covid-19 period (2017-2019), but Sales Growth had a positive effect on Financial Distress during the Covid-19 period (2019-2021). Profitability has a negative effect on Financial Distress in the period before Covid-19 (2017-2019) and during Covid-19 (2019-2021).