PENGARUH LIKUIDITAS, LEVERAGE, PROFITABILITAS, OPERATING CAPACITY, DAN FIRM SIZE TERHADAP FINANCIAL DISTRESS (Studi pada Perusahaan Manufaktur di Bursa Efek Indonesia)

Abstract

The purpose of this research is to test the influence of liquidity, leverage,
profitability, operating capacity and firm size to financial distress on manufacturing
compenies listed on bursa efek Indonesia in the period of year 2014-2017.Data analysis
techniques in this study using descriptive methods, sampling technique used with
purposive sampling method so that the research samples obtained as much as 12
financial distress companies with the amount data observed as many as 48 observations.
The result of hypothesis testing that liquidity proxied with current ratio has effect on
financial distress. Leverage proxied with debt to equity ratio has no effect on financial
distress. Profitability proxied with return on asset has effect on financial distrees.
Operating capacity proxied with total asset turnover has effect on financial distress. firm
size proxied with ln total asset has effect on financial distrees.

Keyword : Liquidity, Leverage, Profitability, Operating Capacity, Firm Size, Financial
Distres