Pengaruh Modal Intelektual, Solvabilitas dan Pertumbuhan Penjualan terhadap Kesulitan Keuangan : (Emiten Properti dan Real Estate pada Bursa Efek Indonesia Periode 2020-2023)

Desy Pri Cahaya Sibarani; Wastam Wahyu Hidayat; Gilbert Rely

doi:10.54066/jrea-itb.v3i1.3071

Authors

Desy Pri Cahaya Sibarani Universitas Bhayangkara Jakarta Raya
Wastam Wahyu Hidayat Universitas Bhayangkara Jakarta Raya
Gilbert Rely Universitas Bhayangkara Jakarta Raya

DOI:

https://doi.org/10.54066/jrea-itb.v3i1.3071

Keywords:

Finansial Distress, Intellectual Capital, Sales Growth, Solvency

Abstract

This study aims to examine the influence of Intellectual Capital, Solvency, and Sales Growth on Finansial Distress. The population in this research consists of all Real Estate Companies listed on the Indonesia Stock Exchange during the 2020–2023 period. The variables used in this study are Finansial Distress as the dependent variable; Intellectual Capital, Solvency, and Sales Growth as the independent variables;. The sampling technique used was the purposive sampling method and obtained 16 company samples. The analysis methods used were Descriptive Statistical Analysis, Clasycal Assumption Test, Mulitple Linear Regression Analysis and Hypothesis Testing. The results of this study indicate that Intellectual Capital have a negatif effect on Finansial Distress, Solvency have a positif effect of Finansial Distress and Sales Growth have a negatif effect on Finansial Distress.

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