PENGARUH PROFITABILITAS, TAX AVOIDANCE DAN LEVERAGE DALAM MEMPREDIKSI FINANCIAL DISTRESS

Abstract

Financial distress is a decline in financial condition that occurred in a company before the onset of bankruptcy. The research was conducted to find out how much profitability, tax avoidance and leverage are affected by the financial distress in the banking companies listed on the Indonesia Stock Exchange in the year 2014-2017. The sampling techniques in this study used purposive sampling methods. The method used in analyzing data is logistic regression. The results showed that the profitability ratio had significant negative effect on predicting the financial distress. While the tax avoidance and leverage significantly positively affect the predicting of financial distress.