Abstract. This study aims to determine the effect of sales growth and financial expertise of audit committee to financial distress. The research method used is descriptive research method with quantitative approach. Analyzer used in this research is multiple regression analysis by using sample of research as many as 9 manufacturing companies of the automotive and component sub-sector listed on The Indonesia Stock Exchange in 2012-2016. Hypothesis testing is done by multiple linear regression method using SPSS version 17. The result showed that the sales growth variable has no significant negative effect to financial distress, and financial expertise of audit committee has negative and significant effect to financial distress. The result of this study can be recommendation for investor to be able to analyse the company’s financial statements related to the decision to invest. Recommendation for the next researchers to be able to research all of manufacturing companies listed on Indonesia Stock Exchange and used other indicator of financial ratios contained in balance sheet, income statements, and cash flow statements.Keywords: Financial Distress, Audit Committee Financial Expertise, Sales Growth.Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh sales growth dan keahlian keuangan komite audit terhadap financial distress. Metode penelitian yang digunakan dalam penelitian ini adalah metode penelitian deskriptif dengan pendekatan kuantitatif. Alat analisis yang digunakan dalam penelitian ini adalah analisi regresi berganda dengan menggunakan sampel penelitian sebanyak 9 sampel perusahaan manufaktur sub sektor otomotif dan komponen yang terdaftar di BEI periode 2012-2016. Pengujian hipotesis dilakukan dengan metode regresi linear berganda dengan menggunakan software SPSS versi 17. Hasil penelitian yang telah dilakukan, menunjukan bahwa variabel sales growth tidak berpengaruh negatif signifikan terhadap financial distress, dan variabel keahlian keuangan komite audit berpengaruh negative dan signifikan terhadap financial distress. Hasil penelitian ini dapat menjadi masukan bagi investor untuk dapat menganalisa laporan keuangan perusahaan terkait dengan keputusan untuk berinvestasi. Saran bagi peneliti selanjutnya agar dapat meneliti pada seluruh perusahaan manufaktur yang terdaftar di BEI serta menggunakan proksi lain dari rasio keuangan yang terdapat pada necara, laporan laba rugi, dan laporan arus kas.Kata Kunci: Financial Distress, Keahlian Keuangan Komite Audit, Sales Growth.
Abstract. This study aims to determine the effect of sales growth and financial expertise of audit committee to financial distress. The research method used is descriptive research method with quantitative approach. Analyzer used in this research is multiple regression analysis by using sample of research as many as 9 manufacturing companies of the automotive and component sub-sector listed on The Indonesia Stock Exchange in 2012-2016. Hypothesis testing is done by multiple linear regression method using SPSS version 17. The result showed that the sales growth variable has no significant negative effect to financial distress, and financial expertise of audit committee has negative and significant effect to financial distress. The result of this study can be recommendation for investor to be able to analyse the company’s financial statements related to the decision to invest. Recommendation for the next researchers to be able to research all of manufacturing companies listed on Indonesia Stock Exchange and used other indicator of financial ratios contained in balance sheet, income statements, and cash flow statements.Keywords: Financial Distress, Audit Committee Financial Expertise, Sales Growth.