{"title":"营运能力、销售增长和杠杆率对财务困境的影响(2018-2021 年北 京食品饮料子行业制造业上市公司研究)。","authors":"Amara Delia, Suhaidar Suhaidar, Wenni Anggita","doi":"10.52859/jba.v11i1.534","DOIUrl":null,"url":null,"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.","PeriodicalId":122934,"journal":{"name":"Jurnal Bina Akuntansi","volume":"62 20","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2024-01-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"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\",\"authors\":\"Amara Delia, Suhaidar Suhaidar, Wenni Anggita\",\"doi\":\"10.52859/jba.v11i1.534\",\"DOIUrl\":null,\"url\":null,\"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.\",\"PeriodicalId\":122934,\"journal\":{\"name\":\"Jurnal Bina Akuntansi\",\"volume\":\"62 20\",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2024-01-06\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Jurnal Bina Akuntansi\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.52859/jba.v11i1.534\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Jurnal Bina Akuntansi","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.52859/jba.v11i1.534","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
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
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.