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All Journal Al-Kharaj: Journal of Islamic Economic and Business Jurnal Akuntansi dan Keuangan
Nurul Qomariah
Universitas Tanjungpura
Economics, Econometrics & Finance

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Determinan Financial Distress pada Industri Batu Bara Indonesia Nurul Qomariah; Khristina Yunita; Nella Yantiana
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 3 (2025): Juli 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i3.4589

Abstract

The purpose of this study is to test and analyze the effect of profitability, liquidity and leverage on financial distress with the interaction of the size of the Public Accounting Firm (KAP) as a moderating variable. The object of this study is the coal industry listed on the Indonesia Stock Exchange (IDX) for the period 2021-2024. Sampling using purposive sampling method and obtained 56 samples. This research method uses a quantitative approach with the help of Eviews 12 software. The research variables consist of profitability, liquidity, leverage, size of the Public Accounting Firm (KAP), and financial distress as measured using the Interest Coverage Ratio (ICR). The study results show that profitability contributes positively to financial distress, liquidity and leverage have no effect on financial distress, KAP size does not moderate the relationship between profitability liquidity, and leverage on financial distress. These findings suggest that profitability is a major factor in maintaining the financial stability of companies, especially in the coal sector which is vulnerable to market volatility. Therefore, maintaining profit is an important step in reducing the risk of financial distress.
The Effect Of Leverage, Liquidity, And Company Size On Hedging Decisions In Manufacturing Companies From 2021-2024 Nurul Qomariah; Juanda Astarani; Nina Febriana Dosinta
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 4 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M UIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i4.12660

Abstract

This study aims to obtain empirical evidence regarding the effects of leverage, liquidity, and firm size on hedging decisions among manufacturing companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The research sample was selected using purposive sampling, resulting in 25 companies with a total of 100 observations. The research data were obtained from the companies’ annual financial reports and analyzed using logistic regression. The results indicate that leverage has a positive and significant effect on hedging decisions, whereas liquidity and firm size do not have a significant effect on hedging decisions. The study concludes that companies with high debt levels tend to engage in hedging activities to minimize the risk of exchange rate fluctuations.
Co-Authors Juanda Astarani Khristina Yunita Nella Yantiana Nina Febriana Dosinta