Leverage, Profitabilitas, Pertumbuhan Penjualan terhadap Financial Distress pada Perusahaan Ritel di BEI

Ivan Aldo Hosea, Tri Siswantini, Sri Murtatik

Sari


This research is a quantitative study that aims to determine the effect of leverage, profitability, and sales growth on financial distress in Retail Trade (Retail) sub-sector companies listed on the Indonesia Stock Exchange. The dependent variable used in this study is financial distress. Financial distress is the stage of decline in financial conditions that can be predicted with external factors and internal factors while the independent variable in this study is the leverage measured by debt assets ratio, predictability measured by return on assets, and sales growth with the formula of sales growth rate. Population in research This is a Retail Trade (Retail) sub-sector company listed on the Indonesia Stock Exchange until 2019. The sample selection used is a purposive sampling technique with a final sample of 17 companies. The type of data used is sequential data nder by using the logit regression analysis method with the program E-views 10.0. The results of tests using logit regression analysis show the results which say that profitability affects financial distress and there is no effect of leverage and sales growth on financial distress

Kata Kunci


Financial distress,Leverage,Profitabilitas and Sales Growth

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Referensi


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