Pengaruh Ukuran Perusahaan, Diversifikasi Operasi, dan Diversifikasi Geografis terhadap Financial Distress

Naomi Nababan (Institut Manajemen Wiyata Indonesia)
Nuru Riani (Institut Manajemen Wiyata Indonesia)
Zulkarnain Zulkarnain

Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Vol 5 No 2 (2022): Jurnal Ilmiah Akuntansi dan Finansial Indonesia

This study was conducted to obtain empirical evidence of the effect of firm size, operating diversification, and geographic diversification on financial distress. The research sample is Textile and Garment Sub-sector companies listed on the Indonesia Stock Exchange for the 2016-2019 period. The sample selection technique used purposive sampling method with predetermined criteria, to obtain a sample of 15 companies with four periods and a total of 60 observations. Data analysis used logistic regression analysis with SPSS version 25 software. The results showed that company size, operating diversification, and geographical diversification had no effect on financial distress.