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All Journal IQTISHODUNA
Nala Widya Aprelia
Universitas Islam Negeri Maulana Malik Ibrahim Malang
Economics, Econometrics & Finance

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Financial Distress Risk in Sharia Rural Banks: Interactions of Ratios and Macroeconomics Nala Widya Aprelia; Titis Miranti
IQTISHODUNA IQTISHODUNA (Vol. 22, No. 1, 2026)
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/iq.v22i1.41356

Abstract

This study aims to determine the extent to which financial ratios can predict financial distress in BPRS on the island of Java. It also examines the influence of Third Party Funds (DPK) and inflation in moderating the relationship between financial ratios and financial distress. The independent variables include solvency, profitability, efficiency, liquidity, and leverage ratios. The population for this study is BPRS located on the island of Java, with a sample size of 82 BPRS. The study period covers the years 2019-2024, resulting in 492 observations. Data analysis uses panel data regression and Moderated Regression Analysis (MRA). The results show that, partially, solvency, profitability, efficiency, liquidity, and leverage ratios have not been able to explain financial distress in BPRS on the island of Java. In addition, it is found that DPK and inflation are able to moderate the variables of solvency, profitability, efficiency, and leverage toward financial distress. However, they cannot moderate the influence of the liquidity ratio on financial distress. This study illustrates that model complexity can provide different policy directions regarding the resilience of BPRS in facing economic developments.
Co-Authors Titis Miranti