Jurnal Akuntansi dan Keuangan
Vol. 4 No. 3 (2025): Juli 2025

Pengaruh Sales Growth, Inventory Turnover, Net Profit Margin, dan Cash Flow terhadap Financial Distress

Syifaurrohmah, Syifaurrohmah (Unknown)
Dicky Jhoansyah (Unknown)
Faizal Mulia Z (Unknown)



Article Info

Publish Date
10 Jul 2025

Abstract

This study was conducted to examine how the effect of sales growth, inventory turnover, net profit margin, and cash flow on financial distress. This study applies an associative quantitative method, with the targeted population consisting of all companies included in the retail subsector listed on the Indonesia Stock Exchange (IDX) with a total of 45 companies. The sample was taken through purposive sampling method based on predetermined benchmarks, so that 39 companies were obtained as research samples. Data collection was carried out by utilizing secondary data sources through financial reports and literature studies. Data processing was carried out with IBM SPSS version 29 software, with the analysis techniques applied including classical assumption test, coefficient of determination, multiple linear regression, simultaneous significant test, and partial significant test. The results showed that simultaneously, the variables Sales Growth, Inventory Turnover, Net Profit Margin, and Cash Flow together significantly affect Financial Distress. As for partially, Sales Growth does not significantly affect Financial Distress, while Inventory Turnover, Net Profit Margin, and Cash Flow each significantly affect Financial Distress.

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Journal Info

Abbrev

akua

Publisher

Subject

Economics, Econometrics & Finance

Description

AKUA adalah Jurnal Akuntansi dan Keuangan yang diterbitkan empat kali setahun pada bulan Januari, April, Juli dan Oktober oleh Yayasan Pendidikan Penelitian Pengabdian Algero. Jurnal ini merupakan jurnal yang dapat akses secara terbuka bagi para Peneliti, Dosen dan Mahasiswa yang ingin ...