Faktor-Faktor Yang Memengaruhi Financial Distress  (Studi Empiris Pada Perusahan Retail Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2018)

Bayu Nizar Rahman; Budi Artinah; Muhammad Alfian

Faktor-Faktor Yang Memengaruhi Financial Distress (Studi Empiris Pada Perusahan Retail Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2018)

Bayu Nizar Rahman, Budi Artinah, Muhammad Alfian

Abstract

This study aims to empirically test the factors affecting the financial distress of retail companies listed on the Indonesia Stock Exchange partially. This research is a quantitative approach and the data used was secondary data. The population of this research was 27 companies with survey techniques. The data analysis technique used in this research is the analysis of logistic regression by using the program Statistical Product and Service Solution (SPSS) version 25. The results showed that by a partial it showed an independent variable the liquidity ratio, profitability, leverage, and activity had significant influence on the dependent financial distress variable and independent sales growth variables and operating cash flows had no significant influence on the dependent financial distress variable.

Keywords

liquidity, profitability, leverage, activity, sales growth, operating cash flow, financial distress

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