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All Journal International Journal of Economics, Business and Accounting Research (IJEBAR)
Inayatul Maula
Universitas Swadaya Gunung Jati
Economics, Econometrics & Finance

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THE EFFECT OF LIQUIDITY AND LEVERAGE ON FINANCIAL DISTRESS WITH GOOD CORPORATE GOVERNANCE AS A MODERATING VARIABLE IN MINING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Inayatul Maula; Acep Komara
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 10 No 2 (2026): IJEBAR: Vol. 10, Issue 2, June 2026
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v10i2.20027

Abstract

This study's goal is to investigate how leverage and liquidity ratios affect financial crisis, with sound corporate governance acting as a moderating factor. This study uses an associative technique and a quantitative approach. Secondary data from the financial statements of businesses listed between 2020 - 2024 on the IDX makes up the data utilized. The sample was chosen via purposeful sampling. Forty yearly financial reports were examined in this study. The data analysis included both moderated regression analysis and multiple linear regression. The results show that financial hardship is positively and significantly impacted by liquidity and leverage. The link between liquidity, leverage, and financial distress is not moderated by GCG (Independent Commissioners). Leverage and liquidity have a 16.8% impact on financial distress.
Co-Authors Acep Komara