Pengaruh Ukuran Perusahaan, Pertumbuhan Penjualan, dan Leverage terhadap Financial Distress pada Perusahaan yang Terdaftar di Jakarta Islamic Index Periode 2018-2023
DOI:
https://doi.org/10.37832/akubis.v10i2.94Keywords:
company size, leverage, sales growth, financial distress, Jakarta Islamic indexAbstract
This study aims to identify and analyze the effect of firm size, sales growth, and leverage on financial distress in companies listed on the Jakarta Islamic Index for the 2018–2023 period. The research sample was obtained using a purposive sampling method, determined based on specific criteria and considerations. The sample consisted of 6 companies listed on the Jakarta Islamic Index during the 2018–2023 period. The method used was multiple linear regression with secondary data and the assistance of the Eviews 12 application. The results of the partial test (t-test) analysis show that: (1) firm size has a negative and insignificant effect on financial distress, (2) sales growth has a negative and insignificant effect on financial distress, and (3) leverage has a negative and significant effect on financial distress. In addition, the results of the simultaneous test analysis show that (4) the three variables—firm size, sales growth, and leverage—simultaneously have a significant effect on financial distress.
References
Amaniyah, E. (2021). Buku referensi teori dan contoh financial distress. Eureka Media Aksara. Anggota Ikapi Jawa Tengah No. 225/Jte/2021.
Anthony, R. N., & Govindrajan, V. (2005). Management control system. Jakarta: Salemba Empat.
Ariyanti, V., & Sopian, D. (2024). Pengaruh sales growth, likuiditas, dan ukuran perusahaan terhadap financial distress. Journal of Trends Economics and Accounting Research, 4(4).
Brigham, E. F., & Houston, J. F. (2006). Dasar-dasar manajemen keuangan (Edisi ke-10). Jakarta: Salemba Empat.
Hery. Analisis Laporan Keuangan. PT. Grasindo. Jakarta, 2016.
Nila, I. (2021). Pengaruh corporate governance, financial indicators, dan ukuran perusahaan terhadap financial distress. Competitive Jurnal Akuntansi dan Keuangan, 5(2).
Putri, D., & Ardini, L. (2020). Pengaruh kinerja keuangan dan ukuran perusahaan terhadap financial distress. Jurnal Ilmu dan Riset Akuntansi (JIRA), 9(6).
Rahima Br Purba. Teori Akutansi: Sebuah Pemahaman Untuk Mendukung Penelitian Di Bidang Akuntansi, Merdeka Kreasi, 2023
Rahma, N. H., & Dillak, V. J. (2021). Pengaruh struktur modal, ukuran perusahaan, sales growth dan intangible asset terhadap financial distress. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 5(3).
Rudianto. (2013). Manajemen Keuangan. Jakarta : Erlangga.
Sartono, A. (2010). Manajemen keuangan: Teori dan aplikasi (Edisi keempat). Yogyakarta: BPFE Yogyakarta.
Septazzia, E. F., & Rahayu, Y. (2020). Pengaruh aktivitas, leverage, dan pertumbuhan penjualan terhadap kondisi financial distress. Jurnal Ilmu dan Riset Akuntansi (JIRA), 9(7).
Suharti, S. (2023). Pengaruh rasio keuangan terhadap financial distress dengan firm size sebagai variabel moderasi. Jurnal Ekobistek, 12(2).
Sylviana, T., & Widyawati, D. (2021). Pengaruh rasio keuangan dan ukuran perusahaan terhadap financial distress. Jurnal Ilmu dan Riset Akuntansi (JIRA).
Wijaya, J., & Suhendah, R. (2023). Pengaruh likuiditas, leverage, dan arus kas terhadap financial distress. Jurnal Ekonomi, 28(2).
