PENGARUH SALES GROWTH, LEVERAGE, OPERATING CAPACITY DAN UKURAN PERUSAHAAN TERHADAP PREDIKSI KESULITAN KEUANGAN (Studi Empiris Pada Perusahaan Sektor Industri Barang Konsumsi Yang Terdaftar di Bursa Efek Indonesia Periode 2017-2019) THE EFFECT OF SALES GROWTH, LEVERAGE, OPERATING CAPACITY, AND FIRM SIZE TO PREDICTION OF FINANCIAL DISTRESS (Empirical Study on Consumer Goods Industry Sector Companies Listed on the Indonesian Stock Exchange)

Dewi, Meylawati and Novyarni, Nelli PENGARUH SALES GROWTH, LEVERAGE, OPERATING CAPACITY DAN UKURAN PERUSAHAAN TERHADAP PREDIKSI KESULITAN KEUANGAN (Studi Empiris Pada Perusahaan Sektor Industri Barang Konsumsi Yang Terdaftar di Bursa Efek Indonesia Periode 2017-2019) THE EFFECT OF SALES GROWTH, LEVERAGE, OPERATING CAPACITY, AND FIRM SIZE TO PREDICTION OF FINANCIAL DISTRESS (Empirical Study on Consumer Goods Industry Sector Companies Listed on the Indonesian Stock Exchange). PENGARUH SALES GROWTH, LEVERAGE, OPERATING CAPACITY DAN UKURAN PERUSAHAAN TERHADAP PREDIKSI KESULITAN KEUANGAN (Studi Empiris Pada Perusahaan Sektor Industri Barang Konsumsi Yang Terdaftar di Bursa Efek Indonesia Periode 2017-2019). (Unpublished)

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Abstract

Abstrak–Penelitian ini bertujuan untuk mengetahui pengaruh Sales Growth, Leverage, Operating Capacity, dan Ukuran Perusahaan Terhadap Prediksi Kesulitan Keuangan Pada Perusahaan Sektor Industri Barang Konsumsi Yang Terdaftar di Bursa Efek Indonesia Periode 2017-2019. Penelitian ini menggunakan strategi penelitian kausal dengan pendekatan kuantitatif, yang diukur dengan metoda berbasis regresi logistik dengan bantuan software SPSS 25. Populasi dalam penelitian ini adalah seluruh perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) Periode 2017-2019. Berdasarkan metode purposive sampling, diperoleh 19 perusahaan yang dijadikan sampel penelitian sehingga jumlah observasi dalam penelitian ini adalah 57 data observasi dan data yang digunakan berupa data sekunder. Teknik pengumpulan data menggunakan strategi arsip dengan mengunjungi website resmi IDX: www.idx.co.id. Pengujian hipotesis menggunakan uji parsial (uji wald) dan uji simultan (uji omnibus tests of model coefficients). Hasil penelitian menunjukkan bahwa secara parsial sales growth tidak berpengaruh terhadap prediksi kesulitan keuangan, leverage berpengaruh positif terhadap prediksi kesulitan keuangan, operating capacity tidak berpengaruh terhadap prediksi kesulitan keuangan, ukuran perusahaan berpengaruh positif terhadap prediksi kesulitan keuangan dan secara simultan sales growth, leverage, operating capacity, dan ukuran perusahaan berpengaruh terhadap prediksi kesulitan keuangan. Abstract–This study aims to determine the effect of sales growth, leverage, operating capacity, and firm size on the prediction of financial distress in the consumer goods industry sector companies listed on the Indonesia Stock Exchange (IDX) 2017-2019 Period. This study uses a causal research strategy with a quantitative approach, which is measured by a logistic regression based method with the help of software SPSS 25. The population in this study are all companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) 2017-2019 Period. Based on purposive sampling method, acquired 19 companies that the reserach sample, so that the number in this study were 57 observations data and the data used in the form of secondary data. The data collection technique using the archival strategy by visiting the official website of IDX: www.idx.co.id. Hypothesis testing using the Wald test (partial) and the omnibus tests of model coefficients (simultaneous). Based on the results of the study indicate that partially sales growth does not have effect on the prediction of financial distress, leverage has a positive effect on the prediction of financial distress, operating capacity does not have effect on the prediction of financial distress, firm size has a positive effect on the prediction of financial distress and simultaneously sales growth, leverage, operating capacity, and firm size has a effect on the prediction of financial distress.

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