Akuisisi : Jurnal Akuntansi
Vol 21, No 1 (2025)

Determinants of Financial Distress: The Role of Operating Capacity, Sales Growth, Operating Cash Flow, and Leverage

Maulidina, Azizah (Unknown)
Purwidianti, Wida (Unknown)
Tubastuvi, Naelati (Unknown)
Alfalisyado, Alfalisyado (Unknown)

Article Info

Publish Date
15 Apr 2025

Abstract

This research examines the influence of operating capacity, sales growth, operating cash flow, and leverage on the financial distress conditions of companies in the consumer goods industry sector listed on the Indonesia Stock Exchange for the period 2020-2022. This study uses a purposive sampling method for sampling with a sample size of 57 companies. The analysis technique used is binary logistic regression using SPSS version 26. The results of this study indicate that operating capacity and leverage have a significant effect on the company's financial distress, while sales growth and operating cash flow have no significant effect on the company's financial distress.

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Journal Info
Akuisisi : Jurnal Akuntansi
Website

Abbrev

JA

Publisher

Universitas Muhammadiyah Metro

Subject

Economics, Econometrics & Finance

Description

AKUISISI: Accounting Journal with registered ISSN : 2477-2984 (Online) and ISSN: 1978-6581 (Print) is an information container related to scientific articles that consist of: the results of the research, the study of literature, ideas, theory application, critical analysis studies in Accounting that ...