Pembimbing : Pandu Haryanto

Abstrak:
This study aims to empirically examine whether components of leverage, growth of sales company and intangible assets that effect financial distress of the manufacturing company that listed in Indonesia Stock Exchange in 2013-2015.

In this study used secondary data. The sample of this research is manufacturing company that listed in Indonesia StockExchange year 2013-2015 by using purposive sampling methods. There are 28 companies that meet this criterion using quantitative methods. The research variables used are leverage, growth of sales company, intangible assets and financial distress. The test used is panel data regression analysis by using random effect model and using application program Eviews 8.

The result of this study indicate that the leverage and growth of sales company effect on financial distress, while intangible assets does not have influence on financial distress. Simultaneously, the results of this study indicate that leverage, growth of sales company and intangible assets jointly have an influence on financial distress.

Keywords: Leverage, Growth of Sales Company, Intangible Assets, and Financial Distress