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Rizky Anugrah Yuwinsyah Nur Pratama
Universitas Tanjungpura
Economics, Econometrics & Finance Social Sciences

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The Effect of Profitability, Liquidity, and Activity Ratios on Financial Distress with Managerial Ownership as a Moderating Variable Rizky Anugrah Yuwinsyah Nur Pratama; Nella Yantiana; Djunita Permata Indah
Golden Ratio of Auditing Research Vol. 7 No. 1 (2027): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v7i1.2570

Abstract

This study examines the effect of profitability, liquidity, dan activity on financial distress, dan investigates the moderating role of managerial ownership. The population comprises transportation dan logistics companies listed on the Indonesia Stock Exchange for the 2021–2025 period. Using purposive sampling, 10 companies were selected, yielding 50 firm-year observations. The panel data were analyzed using Moderated Regression Analysis (MRA) with EViews 14 SV. This study provides an empirical contribution by examining the moderating role of managerial ownership on financial distress within capital-intensive transportation and logistics companies. Profitability significantly affects financial distress, whereas liquidity dan activity demonstrate no significant impact. Additionally, managerial ownership fails to moderate the relationship between these financial ratios dan financial distress. These findings emphasize the necessity for companies to evaluate internal cash resilience dan strengthen management oversight to develop robust risk mitigation strategies against cost volatility.
Co-Authors Djunita Permata Indah Nella Yantiana