Pengaruh Profitabilitas, Leverage, Sales Growth dan Ukuran Perusahaan terhadap Financial Distress - Suryani Suryani (JURNAL ONLINE INSAN AKUNTAN, 2020)
Abstrak: Salah satu hal penting yang wajib diwaspadai setiap perusahaan adalah masalah kebangkrutan. Kesulitan keuangan (financial distress) merupakan salah satu hal yang dapat mengindikasikan tahap awal sebelum terjadi kebangkrutan. Tujuan penelitian ini adalah untuk mengetahui pengaruh profitabilitas, leverage, sales growth dan ukuran perusahaan terhadap financial distress. Penelitian dilakukan pada perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia periode 2015 2018 dengan jumlah populasi sebanyak 48 perusahaan. Menggunakan teknik purposive sampling diperoleh sampel sebanyak 39 perusahaan. Dengan metode regresi linier berganda dan menggunakan alat analisis program SPSS versi 22 diperoleh hasil penelitian bahwa leverage berpengaruh negatif terhadap financial distress sedangkan profitabilitas, sales growth dan ukuran perusahaan tidak berpengaruh terhadap financial distress. Kata kunci: profitabilitas, leverage, sales growth, ukuran perusahaan, financial distress Abstract: One of the important things that every company must be aware of is the problem of bankruptcy. Financial distress is one of the things that can be said in the early stages before bankruptcy occurs. The purpose of this study was to see the effect of profitability, leverage, sales growth, and company size on financial distress. The research was conducted on property and real estate companies listed on the Indonesia Stock Exchange for the period 2015-2018 with a population of 48 companies. Using a purposive sampling technique, a sample of 39 companies was obtained. With the multiple linear regression method using the analysis tool SPSS version 22, the results showed that leverage has a negative effect on financial distress, while profitability, sales growth and company size have no effect on financial distress.. Keywords: profitability, leverage, sales growth, size, financial distress