PENGARUH OPERATING CAPACITY, SALES GROWTH, DAN LEVERAGE TERHADAP FINANCIAL DISTRESS (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI SUBSEKTOR FOOD AND BEVERAGE TAHUN 2018-2021

Abstract

This study aims to analyze the Effect of Operating Capacity, Sales Growth, andLeverage on Financial Distress in food and beverage sub-sector manufacturing companies onthe Indonesia Stock Exchange in 2018-2021. The number of samples used in this study were120 companies in the food and beverage subsector which were calculated using a purposivesampling technique. The type of data used is secondary data. The results of the study showthat Operating Capacity and Sales Growth have a negative and significant effect on FinancialDistress in manufacturing companies in the food and beverage sub-sector in 2018-2021.Meanwhile, Leverage has a positive and significant effect on Financial Distress inmanufacturing companies in the food and beverage sub-sector in 2018-2021.