ANALISIS FINANCIAL DISTRESS : OPERATING CAPACITY, LEVERAGE, DAN PROFITABILITAS

Abstract: The purpose of this study is to anticipate the occurrence of corporate financial difficulties, and to determine the effect of operating capacity, leverage, and profitability on financial distress in goods and consumption industry companies The population in this study used goods and consumption industry companies listed on the Indonesia Stock Exchange in 2015-2018, using purpose sampling data collection techniques, the sample in this study were 44 companies with a period of 4 years. The results of this study prove that simultaneously operating capacity, leverage and profitability significantly influence financial distress. While partially operating capacity and leverage does not affect financial distress, while profitability peroxided with return on equity has an influence on financial distress. Keywords; Financial Distress, Operating Capacity, Leverage, Profitability, Return on Equity Abstrak: Tujuan daripada penelitian ini untuk mengantisipasi terjadinya kesulitan keuangan perusahaan, dan untuk mengetahui pengaruh operating capacity, leverage, dan profitabilitas terhadap financial distress pada perusahaan industri barang dan konsumsi. Populasi yang dalam penelitian ini menggunakan perusahaan industri barang dan konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2015-2018, dengan menggunakan teknik pengumpulan data purposive sampling, sampel pada penelitian ini sebanyak 44 perusahaan dengan periode 4 tahun. Hasil penelitian ini membuktikan bahwa secara simultan operatimg capacity, leverage dan profitabilitas berpengaruh terhadap financial distress. Sedangkan secara parsial operating capacity dan leverage tidak berpengaruh terhadap financial distress, sedankan profitabilitas yang diproksi kan dengan return on equity memiliki pengaruh terhadap financial distress. Kata kunci: Financial Distress, Operating Capacity, Leverage, Profitabilitas, Return on Equit