Analisis Pengaruh Likuiditas, Leverage, Ukuran Perusahaan, Operating Capacity, Price Earning Ratio terhadap Financial Distress pada Perusahaan Consumer Goods yang Terdaftar di BEI Periode 2017-2021

Abstract

The purpose of this research is to analyze the effect of liquidity, leverage, company size, operating capacity, price earning ratio on financial distress at consumer goods companies listed in BEI period 2017 – 2021. This research used secondary data to obtain annual reports from BEI website (www.idx.co.id) as well as websites from each company. This research used saturation sampling as sampling method and acquired 43 companies with a total 215 observations. Methods of analysis used are statistic descriptive analysis, classic assumption test, multiple regression analysis, and hypothesis test which are analyzed using software Eviews version 12. The results of this research shows that liquidity, leverage, company size, operating capacity had significant influence on financial distress, while price earning ratio did not have influence on financial distress.