PENGARUH SALES GROWTH, OPERATING CAPACITY, DAN LEVERAGE TERHADAP FINANCIAL DISTRESS
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Abstract
This study aims to obtain empirical evidence about the effect of sales growth, operating
capacity, and leverage on financial distress in manufacturing companies listed on the
Indonesia Stock Exchange during the 2018-2020 period. The sample selection
technique used purposive sampling method with the number of samples obtained were
71 companies and 213 data. The data processing technique uses multiple linier
regression analysis with the help of the EViews 12 software program. The results of
this study indicate that sales growth has no effect on financial distress, operating
capacity has a positive and significant effect on financial distress, while leverage has
a negative and significant effect on financial distress.
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