Financial distress merupakan suatu kondisi, dimana keuagan perusahaan dalam keadaan tidak sehat, tetapi belum sampai mengalami kebagkrutan. Penelitia ini bertujuan untuk mengetahui pengaruh profitabilitas, likuiditas, leverage, sales growth dan ukuran perusahaan terhadap fianancial distress pada perusahaan sektor infrastruktur, utilitas dan transportasi yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2017 – 2021. Penenlitia ini dilakukan dengan menganalisis laporan keuanga, berdasarkan penerapan dengan menggunakan metode S-score. Metode purposive sampling digunakan sebagai metode penentu sampel, sehingga diperoleh sampel sebanyak 52 perusahaan. Metode analisis yang digunakan, yaitu analisi regresi logistik. Hasil penelitian ini, yaitu profitabilitas dan likuiditas berpengaruh Profitabilitas berpengaruh signifikan terhadap financial distress. Likuiditas berpengaruh signifikan terhadap financial distress. Laverage tidak berpengaruh signifikan terhadap financial distress. Sales Growth tidak berpengaruh signifikan terhadap financial distress. Ukuran Perusahaan tidak berpengaruh signifikan terhadap financial distress.


Deskripsi Lain

Financial distress is a condition where the companys finances are not healthy but have not yet experienced bankruptcy. This study aims to determine the effect of profitability, liquidity, leverage, sales growth and company size on financial distress in infrastructure, utility and transportation sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2017 2021. This research was conducted by analyzing financial reports based on the application using the Sscore method. Purposive sampling method was used a method of determining the sample, in order to obtain a sample of 52 companies. The analytical method used is logistic regression analysis. The results of this study, namely profitability and liquidity have an effect Profitability has a significant effect on financial distress. Liquidity has a significant effect on financial distress. Leverage has no significant effect on financial distress. Sales Growth has no significant effect on financial distress. Company size has no significant effect on financial distress.