PERTUMBUHAN PENJUALAN, UKURAN PERUSAHAAN, SOLVABILITAS, DAN PROFITABILITAS DALAM MEMPREDIKSI KESULITAN KEUANGAN PERUSAHAAN

Abstract

This research aimed to examine empirically the effect of sales growth, firm size, solvability, and profitability in predicting some difficulties of companies’ finance. While, sales growthwas measured by Growth Sale (GS), firm size was measured by Total Asset (Ln), solvability was measured by Debt to Equity Ratio (DER), and profitability was measured by Return On Asset (ROA). Meanwhile difficulties of companies’ finance was measured by Earning Per Share (EPS). The research was quantitative. Moreover the population was Food and Beverages companies which were listed on Indonesia Stock Exchane during2016-2018. Furthermore, the data collection technique used purposive sampling. In line with, there were 23 Food and Beverages companies as sample. Additionally, the data were companies’ financial statement and its annual report which were listed on IDX. In addition the data analysis technique used regression analysis and logistics with SPSS (Statistical Product and Service Solution) 18. Based on the research result, it conclused sales growth, firm size, solvability, and profitability did not affect companies’ financial difficulties. It happened as there were signs which reflected their difficulties. Therefore, the agent had prepared wise decisions to prevent them occurred; either proposing long-term loan or raising funds or modals from new inventors.
Keywords: sales growth, firm size, solvability, profitability, companies’ financial difficulties