Jurnal Ilmiah Akuntansi
Vol. 2 No. 4 (2025): November : Jurnal Ilmiah Akuntansi (JILAK)

PENGARUH LEVERAGE, UKURAN PERUSAHAAN, PERTUMBUHAN PENJUALAN, DAN KAPASITAS OPERASI TERHADAP FINANCIAL DISTRESS

Siti Nurdian Erniza (Unknown)
Triana Anggraini (Unknown)

Article Info

Publish Date
07 Oct 2025

Abstract

This study analyzes the effect of leverage, firm size, sales growth, and operating capacity on financial distress in retail companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. Using quantitative descriptive methods and multiple linear regression (SPSS 22), 19 sampels from 30 companies were obtained through purposive sampling. The results show that leverage and operating capacity have a negative effect on financial distress, while firm size and sales growth have no effect.

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Journal Info
Jurnal Ilmiah Akuntansi
Website

Abbrev

jilak

Publisher

CV. Denasya Smart Publisher

Subject

Education Other

Description

Jurnal Ilmiah Akuntansi (JILAK), E-ISSN: 3047-2334 (Online) / P-ISSN: 3047-1931 (print)) diterbitkan oleh Denasya Smart Publisher. Penerbitan jurnal ini bertujuan untuk meningkatkan kualitas ilmu pengetahuan, serta menyalurkan minat berbagi dan menyebarluaskan ilmu pengetahuan kepada akademisi, ...