CD Skripsi

Pengaruh Leverage, Profitabilitas, Sales Growth, Dan Pengungkapan Environmental, Social, And Governance (Esg) Terhadap Financial Distress Pada Perusahaan Sektor Properti Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2023

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ABSTRACT
This study aims to test and analyze: (1) the effect of leverage on financial distress, (2) the effect of profitability on financial distress, (3) the effect of sales growth on financial distress, and (4) the effect of environmental, social, and governance (ESG) disclosure on financial distress. This research includes quantitative research. The population in this study are property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2023 totaling 93 companies. The number of samples in this study were 24 companies obtained using purposive sampling. This study uses secondary data in the form of financial statements, annual reports, and sustainability reports for the period 2020-2023. Data was analyzed using multiple linear regression using SPSS 25 software. The results of this study indicate that leverage and profitability affect financial distress, while sales growth and environmental, social, and governance (ESG) disclosure have no effect on financial distress. This shows that if the company has good leverage and profitability, it will minimize the occurrence of corporate financial distress. Thus, the company can run its operations well. Meanwhile, high or low sales growth and environmental, social, and governance (ESG) disclosure will not affect the occurrence of financial distress in the company.
Keyword: Leverage, Profitability, Sales Growth, ESG Disclosure, Financial Distress

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2102110627

Penerbit

Pekanbaru : Universitas Riau – F.EKONOMI DAN BISNIS – AKUNTANSI., 2025

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2102110627

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

daus

Versi lain/terkait

Lampiran Berkas

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