Journal of Economy, Accounting and Management Science (JEAMS)
Vol. 6 No. 2 (2025): March

The Influence of Sales Growth and Profit Growth on Financial Distress with Asset Growth as a Moderating Variable

Nurul Istiqomah (Unknown)
Irma Indira (Unknown)

Article Info

Publish Date
27 Mar 2025

Abstract

The aim of the research is to see whether sales growth and profit growth can influence financial distress with asset growth as a moderate variable. The research object was carried out at sub-companies with a total of 45 annual financial reports. The tool used for data analysis is SmartPLS 3.0. The results explain that sales growth has a significant negative effect on financial distress. Profit growth does not have a significant effect on financial distress. Asset growth does not have a significant effect on financial distress. Asset growth cannot moderate the influence of sales growth on financial distress. Asset growth cannot moderate the influence of profit growth on financial distress in the retail sub-sector on the BEI in 2021-2023.

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Journal Info
Journal of Economy, Accounting and Management Science (JEAMS)
Website

Abbrev

jeams

Publisher

Universitas Merdeka Surabaya

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Materials Science & Nanotechnology Social Sciences

Description

The aim of this Journal of Economic, Accounting and Management Science (JEAMS) journal is to publish and disseminate original research papers and review articles of high quality in economics and accounting, namely: economy banking and finance economic management economic law entrepreneurship and ...