MUTIARA HIKMAH HASIBUAN, NPM 2110100013 (2025) PENGARUH OPERATING CAPACITY, SALES GROWTH DAN FIRM SIZE TERHADAP FINANSIAL DISTRES (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BEI 2020-2023). Tugas_Akhir(Artikel) GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan, 11 (4). pp. 71-80. ISSN 2406-8985 (e-ISSN) 2406-8721(p-ISSN)
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Abstract
Penelitian ini bertujuan untuk menganalisis pengaruh operating capacity, sales growth, dan firm size terhadap financial distress pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020–2023. Metode analisis yang digunakan adalah regresi linier berganda dengan pendekatan kuantitatif. Hasil penelitian menunjukkan bahwa operating capacity berpengaruh negatif dan signifikan terhadap financial distress, yang mengindikasikan bahwa efisiensi operasional berkontribusi dalam menurunkan tingkat tekanan keuangan perusahaan. Sementara itu, sales growth memiliki pengaruh positif namun tidak signifikan, menunjukkan bahwa pertumbuhan penjualan belum tentu berperan langsung dalam mengurangi risiko financial distress. Di sisi lain, firm size berpengaruh positif dan signifikan terhadap financial distress, mengisyaratkan bahwa perusahaan dengan skala besar justru lebih rentan terhadap tekanan keuangan, kemungkinan disebabkan oleh kompleksitas operasional dan beban keuangan yang lebih tinggi. Temuan ini memberikan implikasi penting bagi manajemen perusahaan dalam merumuskan strategi efisiensi serta struktur organisasi yang lebih adaptif guna menekan potensi risiko financial distress di sektor pertambangan. Kata Kunci: Operating Capacity, Sales Growth, Firm Size, Finansial Distres ================================================================================================== This study aims to analyze the influence of operating capacity, sales growth, and firm size on financial distress in mining sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. The analysis method used is multiple linear regression with a quantitative approach. The results of the study show that operating capacity has a negative and significant effect on financial distress, which indicates that operational efficiency contributes to reducing the level of financial pressure of the company. Meanwhile, sales growth has a positive but insignificant influence, showing that sales growth does not necessarily play a direct role in reducing the risk of financial distress. On the other hand, firm size has a positive and significant effect on financial distress, suggesting that large-scale companies are more susceptible to financial pressure, likely due to operational complexity and higher financial burdens. These findings provide important implications for company management in formulating efficiency strategies and more adaptive organizational structures to reduce potential financial distress risks in the mining sector. Keywords: Operating Capacity, Sales Growth, Firm Size, Finansial Distres
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | Operating Capacity, Sales Growth, Firm Size, Finansial Distres===============Operating Capacity, Sales Growth, Firm Size, Finansial Distres |
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Unnamed user with email repository@ulb.ac.id |
| Date Deposited: | 15 Aug 2025 08:03 |
| Last Modified: | 15 Aug 2025 08:03 |
| URI: | http://repository.ulb.ac.id/id/eprint/1636 |
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