The objective of this research is to obtain empirical evidence about the effect of leverage, liquidity, operating capacity and sales growth on financial distress moderated by firm size in manufacturing company listed on the Indonesia Stock Exchange (IDX) during the year 2017-2019. This study uses secondary data. This research is conducted with a sample of 48 manufacturing company data with the technique used in this study is purposive sampling. The research data was processed using E-views 10. The results of this research show that the leverage have a significant influence on financial performance, while liquidity, operating capacity and sales growth do not have a significant effect on financial performance. This research also show that firm size can moderate leverage on financial distress but can’t moderate liquidity, operating capacity and sales growth on financial distress.
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