Pengaruh Likuiditas, Operating Capacity, Sales Growth, Operating Cash Flow Dan Kepemilikan Institusional Terhadap Financial Distress (Studi Empiris Pada Perusahaan Manufaktur Sektor Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2022)
DOI:
https://doi.org/10.37385/msej.v4i6.3653Keywords:
Financial Distress; Kepemilikan Institusional; Operating Cash Flow; Sales Growth; Operating Capacity; Likuiditas.Abstract
Tujuan dari penelitian ini adalah mengidentifikasi pengaruh likuiditas, operating capacity, sales growth, operating cash flow, dan kepemilikan institusional terhadap financial distress. Populasi penelitian ini adalah perusahaan manufaktur sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia periode tahun 2019 - 2022. Teknik pengambilan sampel menggunakan dengan menggunakan metode purposive sampling sebanyak 248 data. Pada penelitian ini menggunakan metode regresi Hosmer and Lemeshow`s. Hasil penelitian ini menunjukkan bahwa likuiditas, operating capacity, dan operating cash flow berpengaruh terhadap financial distress, sedangkan sales growth dan kepemilikan institusional tidak berpengaruh terhadap financial distress.
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