E-journal Field of Economics, Business and Entrepreneurship (EFEBE)
Vol. 1 No. 1 (2022): Vol.1 No.1 (2022)

Analisis Pengaruh Leverage, Average Collection Period, Sales Growth dan Profitabilitas Terhadap Financial Distress

Annisa Citra Wulandari (Fakultas Ekonomi dan Bisnis, Universitas Lampung)
Reni Oktavia (Fakultas Ekonomi dan Bisnis, Universitas Lampung)
Ade Widiyanti (Fakultas Ekonomi dan Bisnis, Universitas Lampung)
A. Zubaidi Indra (Fakultas Ekonomi dan Bisnis, Universitas Lampung)



Article Info

Publish Date
29 Jun 2022

Abstract

This research was conducted to empirically test the effect of the independent variable on the dependent variable. In this study, the independent variables used are leverage, average billing period, sales growth and profitability, while the dependent variable is financial distress proxied by Interest Coverage Ratio (ICR). The population used in this study is the food and beverage sector which is listed on the Indonesia Stock Exchange (IDX) in 2015-2019. The method used is purposive sampling in the form of 125 samples. The type of data used is secondary data. File investigation using descriptive statistics and logistic regression analysis with SPSS 26 software. The conclusion of this study is that leverage, profitability, and the average billing period have a positive effect on financial distress, while sales growth has no effect on financial distress.

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Journal Info

Abbrev

efebe

Publisher

Subject

Religion Economics, Econometrics & Finance Environmental Science Public Health Social Sciences

Description

The aims of EFEBE is to provides immediate open access to its content in the principle of making research freely available to the public as a support for the greater global exchange of knowledge. EFEBE is available in online version. Language used in this journal is Indonesian. Scope of articles ...