Open AccessPENGARUH OPERATING CAPACITY, SALES GROWTH DAN ARUS KAS OPERASI TERHADAP FINANCIAL DISTRESS
Author(s) -
Annisa Livia Ramadhani,
Khairun Nisa
Publication year - 2019
Publication title -
jurnal riset keuangan dan akuntansi
Language(s) - English
Resource type - Journals
eISSN - 2621-3265
pISSN - 2442-4684
DOI - 10.25134/jrka.v5i1.1883
Subject(s) - nonprobability sampling , operating cash flow , business , stock exchange , cash flow , population , financial distress , earnings before interest and taxes , operating margin , distress , finance , financial system , return on assets , medicine , clinical psychology , environmental health
This study aims to determine how the influence of operating capacity, sales growth and operating cash flows on financial distress. The population in this study israll agricultural sector companies listed on the Indonesia Stock Exchange (IDX) in 2013-2017. The sampling technique in this study used purposive sampling which produced 8 samples in a period of 5 years, namely as many as 40 units of data samples. The analytical method used is logistic regression analysis which is processed. using SPSS Version 25. Based on the results of this study, it was found that simultaneous operating capacity, sales growth and operating cash flows influence the occurrence of financial distress. Then partially, operating capacity and sales growth have no effect on the occurrence of financial distress, while operating cash flows have a positive and significant effect on the occurrence of financial distress.Keyword : Financial Distress, Operating capacity, Sales growth, Operation cash flow.