Pengaruh Sales Growth dan Ukuran Perusahaan terhadap Financial Distress - Yuyun Yuhartati; Nurdin (UNISBA Press, 2023)
Abstract. This study aims to determine whether there is a partial or simultaneous effect of sales growth and company size on financial distress in pharmaceutical sub-sector companies for the 2016-2021 period. The method used in this study is a quantitative method with a descriptive verification approach. The sample in this study was obtained by purposive sampling method. The population data in this study were 11 companies and 9 companies were obtained as research samples that matched the predetermined criteria. The results of hypothesis testing can be concluded that the variable sales growth has a negative and significant effect on financial distress. Company size variable has a negative and significant effect on financial distress. The results of the model fit test show that sales growth and company size have a negative and significant effect on financial distress. The results of the model fit test show that significantly sales growth and company size have a negative and significant effect on financial distress. Abstrak. Penelitian ini bertujuan untuk mengetahui apakah terdapat pengaruh sales growth dan ukuran Perusahaan secara parsial maupun simultan terhadap financial distress pada Perusahaan sub sektor farmasi periode 2016-2021. Metode yang digunakan dalam penelitian ini yaitu metode kuantitatif dengan pendekatan deskriptif verifikatif. Sampel dalam penelitian ini diperoleh dengan metode purposive sampling. Data populasi dalam penelitian ini sebanyak 11 Perusahaan dan diperoleh sebanyak 9 Perusahaan sebagai sampel penelitian yang sesuai dengan kriteria-kriteria yang sudah di tentukan. Hasil pengujian hipotesis dapat disimpulkan bahwa variabel sales growth berpengaruh negatif dan signifikan terhadap financial distress. Variabel ukuran Perusahaan berpengaruh negatif dan signifikan terhadap financial distress. Hasil uji kesesuaian model menunjukan bahwa sales growth dan ukuran Perusahaan berpengaruh negatif dan signifikan terhadap financial distress. Hasil uji kesesuaian model menunjukan bahwa secara signifikan sales growth dan ukuran Perusahaan berpengaruh negatif dan signifikan terhadap financial distress.