Pengaruh Leverage, Struktur Aset dan Sales Growth Terhadap Financial Distress pada Perusahaan Tekstil dan Garmen yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2024

The Effect of Leverage, Asset Structure, and Sales Growth on Financial Distress in Textile and Garment Companies Listed on the Indonesia Stock Exchange in 2020-2024

Penelitian ini bertujuan untuk menganalisis pengaruh leverage, struktur aset dan sales growth terhadap financial distress pada perusahaan tekstil dan garmen yang terdaftar di Bursa Efek Indonesia selama periode 2020-2024. Metode pengambilan sampel menggunakan teknik purposive sampling, sampel yang  digunakan sebanyak 16 perusahaan dari data sekunder. Analisis dilakukan menggunakan metode regresi linier berganda dengan bantuan software SPSS Versi 26. Hasil penelitian menunjukkan bahwa leverage memiliki pengaruh positif terhadap financial distress, struktur aset memiliki pengaruh negatif terhadap financial distress, sedangkan sales growth tidak memiliki pengaruh terhadap financial distress.

Kata Kunci: Leverage, Struktur Aset, Sales Growth, Financial Distress. 

This research aims to analyze the influence of leverage, asset structure and sales growth on financial distress in textile and garment companies listed on the Indonesia Stock Exchange during the 2020-2024 period. The sampling method used a purposive sampling technique, the sample used was 16 companies from secondary data. The analysis was carried out using the multiple linear regression method with the help of SPSS Version 26 software. The research results show that leverage has a positive influence on financial distress, asset structure has a negative influence on financial distress, while sales growth has no influence on financial distress.

Keywords: Leverage, Asset Structure, Sales Growth, Financial Distress.