PENGARUH LIKUIDITAS (CR) ,LEVERAGE (DAR),PROFITABILITAS (ROA), DAN PERTUMBUHAN PENJUALAN (GROWTH) TERHADAP PREDIKSI FINANCIAL DISTRESS PADA SUBSEKTOR PROPERTYDANREAL ESTATE YANG TERDAFTAR DI BEI (PERIODE 2016-2019)

Authors

  • Farras Novita Universitas Bung Hatta
  • Nailal Husna Universitas Bung Hatta

Keywords:

Likuiditas, Leverage, Profitabilitas, pertumbuhan perusahaan, financial distress

Abstract

This study aims to obtain empirical evidence of the Effect of Liquidity (CR), Leverage (DAR), Profitability (ROA), and Sales Growth (Growth) on Prediction of Financial Distress in the Property and Real Estate Subsectors Listed on the IDX (Period 2016-2019). The population in this study are property and real estate companies listed on the IDX for the 2016-2019 period with a sampling method using saturated sampling. The number of final samples that deserve to be observed are 37 companies with a total sample of 61 companies. The analysis was used using logistic regression analysis with the help of the SPSS program. The results of the analysis show that the liquidity variable has a positive influence on financial distress. The profitability variable has a negative effect on financial distress. However, the leverage and company growth variables have no effect on financial distress.

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Published

2021-08-20