The influence of firm size and sales growth towards financial distress

Andriani, Rebecca Devina (2025) The influence of firm size and sales growth towards financial distress. Bachelor thesis, Universitas Pelita Harapan.

[thumbnail of Title] Text (Title)
Title.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (176kB)
[thumbnail of Abstract] Text (Abstract)
Abstract.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (446kB)
[thumbnail of Chapter1] Text (Chapter1)
Chapter1.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (1MB)
[thumbnail of Chapter2] Text (Chapter2)
Chapter2.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (2MB)
[thumbnail of Chapter3] Text (Chapter3)
Chapter3.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (1MB)
[thumbnail of Chapter4] Text (Chapter4)
Chapter4.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (3MB)
[thumbnail of Chapter5] Text (Chapter5)
Chapter5.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (461kB)
[thumbnail of Bibliography] Text (Bibliography)
Bibliography.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (386kB)
[thumbnail of Appendices] Text (Appendices)
Appendices.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (3MB)

Abstract

Financial distress can be experienced by companies across all sectors, including the food and beverage sub-sector in Indonesia, as listed on the Indonesia Stock Exchange (IDX). The food and beverage industry in Indonesia has grown rapidly, as evidenced by the increasing number of food and beverage companies listed on the IDX. This growth has led to heightened competition within the industry. To meet market demands, businesses need to develop infrastructure, technology, and human resources. However, this intense competition can also affect and destabilize a company’s financial performance. If a company’s performance deteriorates and no specific measures are taken promptly, there is a concern that the company may head toward bankruptcy. Some companies in the food and beverage sector are experiencing financial distress. For this study, The population used in this research is all food and beverage sector companies listed on the Indonesian Stock Exchange. The sampling technique used purposive sampling with the following criteria Food and beverage sector companies that have been and are still listed on the Indonesia Stock Exchange in 2018 to 2024. Food and beverage sector companies that publish financial reports for the period 2018 to 2024. Food and beverage sector companies that publish financial reports using Rupiah currency for the period 2018 to 2024. The study shows that Firm Size, Sales Growth, Debt to Asset Ratio (DAR), Return on Assets (ROA), Current Ratio (CR), and Firm Age all have a significant impact on Financial Distress in Food and Beverage companies listed on the Indonesia Stock Exchange, as each variable has a significance value below 0.05./Financial distress dapat dialami oleh perusahaan dari berbagai sektor, termasuk sub-sektor makanan dan minuman di Indonesia yang terdaftar di Bursa Efek Indonesia (BEI). Industri makanan dan minuman di Indonesia mengalami pertumbuhan pesat, yang ditunjukkan dengan semakin banyaknya perusahaan yang terdaftar di BEI. Pertumbuhan ini mendorong persaingan yang semakin ketat. Untuk memenuhi kebutuhan pasar, perusahaan perlu mengembangkan infrastruktur, teknologi, dan sumber daya manusia. Namun, persaingan yang tinggi juga dapat memengaruhi dan mengguncang kinerja keuangan perusahaan. Jika kinerja perusahaan menurun dan tidak segera diambil tindakan, maka perusahaan berisiko mengalami kebangkrutan. Beberapa perusahaan di sektor ini telah mengalami kondisi financial distress. Penelitian ini menggunakan populasi seluruh perusahaan sektor makanan dan minuman yang terdaftar di BEI. Teknik pengambilan sampel yang digunakan adalah purposive sampling dengan kriteria: perusahaan makanan dan minuman yang terdaftar dan masih tercatat di BEI pada tahun 2018 hingga 2024, perusahaan yang menerbitkan laporan keuangan untuk periode tersebut, dan yang menggunakan mata uang Rupiah dalam laporan keuangannya. Hasil penelitian menunjukkan bahwa Ukuran Perusahaan, Pertumbuhan Penjualan, Debt to Asset Ratio (DAR), Return on Assets (ROA), Current Ratio (CR), dan Umur Perusahaan memiliki pengaruh signifikan terhadap Financial Distress pada perusahaan makanan dan minuman yang terdaftar di BEI, dengan nilai signifikansi masing-masing variabel di bawah 0,05.
Item Type: Thesis (Bachelor)
Creators:
Creators
NIM
Email
ORCID
Andriani, Rebecca Devina
NIM03012180016
rebecca.devina277@gmail.com
UNSPECIFIED
Contributors:
Contribution
Contributors
NIDN/NIDK
Email
Thesis advisor
Tarigan, Louis Yosen Primsa
NIDN0102068202
primsa.tarigan@uph.edu
Uncontrolled Keywords: Firm Size; Sales Growth; Financial Distress
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Depositing User: Rebecca Devina Andriani
Date Deposited: 18 Jul 2025 03:44
Last Modified: 18 Jul 2025 03:44
URI: http://repository.uph.edu/id/eprint/69787

Actions (login required)

View Item
View Item