Pengaruh Ukuran Perusahaan Dan Pertumbuhan Penjualan Terhadap Financial Distress

Abstract

The research aims to test and analyze the influence of company size and sales growth on financial distress. Financial distress is a situation where a company can experience bankruptcy because it cannot fulfill its obligations and has small profits. Research population of banking sector entities for the 2019 – 2020 period listed on the Indonesian Stock Exchange. The non-probability sampling technique used a purposive sampling method with a total of 29 companies. The data analysis technique used is multiple regression analysis. The research results show that the sales growth variable has a significant effect on financial distress, meaning that management involvement and sales growth greatly influence financial distress. Company size has no effect on financial distress.