Pengaruh Operating Capacity, Operating Cash Flow, dan Sales Growth terhadap Financial Distress pada Perusahaan Food and Beverage yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2021–2023

Tasyakurina, Naura Bilqis (2025) Pengaruh Operating Capacity, Operating Cash Flow, dan Sales Growth terhadap Financial Distress pada Perusahaan Food and Beverage yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2021–2023. Undergraduate thesis, UPN Veteran Jawa Timur.

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Abstract

This study aims to analyze and empirically test the effect of operating capacity, operating cash flow, and sales growth on financial distress in food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. Specifically, this study aims to determine the effect of each variable partially or simultaneously on the company's financial distress condition. The approach used in this study is quantitative with a descriptive method. The sample was selected using a purposive sampling technique, so that 60 financial reports were obtained from a total of 251 reports in the population. Thus, the sample data to be used in this study amounted to 60 which were calculated based on the total observation period consisting of 20 food and beverage sector companies for the period 2021–2023. The data used are secondary data analyzed using the panel data regression method with the help of Eviews 12 software. The results of the study show that operating capacity and sales growth do not have a significant effect on financial distress. However, operating cash flow has a negative and significant effect on financial distress. Simultaneously, the three independent variables, namely operating capacity, operating cash flow, and sales growth, have an effect on financial distress.

Item Type: Thesis (Undergraduate)
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorYuliati, AnikNIDN0031086110UNSPECIFIED
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Economic > Departement of Accounting
Depositing User: Naura Bilqis Tasyakurina
Date Deposited: 19 Jun 2025 03:31
Last Modified: 19 Jun 2025 03:31
URI: https://repository.upnjatim.ac.id/id/eprint/38564

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