Electronic Theses and Dissertation

Penelitian ini bertujuan untuk menganalisis pengaruh leverage, cash flow, dan sales growth terhadap financial distress dengan corporate governance sebagai variabel moderasi pada perusahaan manufaktur yang terdaftar di bursa efek indonesia (bei). data yang digunakan mencakup periode 2021-2023 dengan total sampel sebanyak 119 perusahaan manufaktur dari populasi sebanyak 165 perusahaan. teknik pengambilan sampel menggunakan metode purposive sampling. metode analisis yang digunakan adalah analisis regresi logistik dan moderated regression analysis (mra) menggunakan software spss (statistical package for social science) versi 25. hasil penelitian ini menunjukkan bahwa leverage, cash flow, dan sales growth berpengaruh negatif terhadap financial distress. sedangkan corporate governance tidak dapat memoderasi pengaruh leverage, cash flow, dan sales growth terhadap financial distress.

This study aims to anlyze the effect of leverage, cash flow, and sales growth on financial distress with corporate governance as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX). The data used covers the period from 2021-2023, with a total sample of 119 manufacturing companies from a population of 165 companies. The sampling technique employed is a purposive sampling. The analysis method used is logistic regression and Moderated Regression Analysis (MRA) using SPSS (Statistical Package for Social Science) version 25. The result of the anlysis in this study indicate that leverage, cash flow, and sales growth have a negative effect on financial distress. Meanwhile corporate governance does not moderate the effect of leverage, cash flow, and sales growth on financial distress.