Financial Distress Dipengaruhi oleh Sales Growth dan Intellectual Capital
DOI:
https://doi.org/10.32493/JABI.v4i2.y2021.p170-182Keywords:
financial distress, sales growth, intellectual capitalAbstract
Abstract
This study was conducted to examine the effect of sales growth and intellectual capital on financial distress in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2014 – 2019. The type of research in this study uses a quantitative approach. Data collection uses the document method with secondary data sources. Determination of the sample using the purposive sampling method, with a total sample of 84 samples. The data analysis technique used is multiple linear regression using the Eviews 10 program. The results of this study are that sales growth and intellectual capital together have an effect on financial distress, sales growth has no effect on financial distress and intellectual capital has an effect on financial distress.
Abstrak
Penelitian ini dilakukan untuk menguji pengaruh pertumbuhan penjualan dan modal intelektual terhadap financial distress pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2014 – 2019. Jenis penelitian dalam penelitian ini menggunakan pendekatan kuantitatif. Pengumpulan data menggunakan metode dokumen dengan sumber data sekunder. Penentuan sampel menggunakan metode purposive sampling, dengan jumlah sampel sebanyak 84 sampel. Teknik analisis data yang digunakan adalah regresi linier berganda dengan menggunakan program Eviews 10. Hasil penelitian ini adalah pertumbuhan penjualan dan modal intelektual secara bersama-sama berpengaruh terhadap financial distress, pertumbuhan penjualan tidak berpengaruh terhadap financial distress dan modal intelektual berpengaruh terhadap financial distress.
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