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All Journal EL-MUHASABA Jurnal Riset Mahasiswa Akuntansi (JRMA) Assets : Jurnal Ekonomi, Manajemen dan Akuntansi MBR (Management and Business Review) SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Accounting and Management Journal Jurnal Pengabdian Masyarakat Bhinneka Jurnal Akuntansi Neraca Jurnal Pengabdian Masyarakat Mentari JAS (Jurnal Akuntansi Syariah) JIMEKA
Irianto, Mochamad Fariz
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DAMPAK RASIO KEUANGAN TERHADAP FINANCIAL DISTRESS BURSA EFEK INDONESIA (BEI) DENGAN MODERASI GOOD CORPORATE GOVERNANCE (GCG) Nuranggeraeni, Dina; Anas, Dimas Emha Amir Fikri; Irianto, Mochamad Fariz
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 10, No 3 (2025): Agustus 2025
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v10i3.34517

Abstract

This study aims to examine the effect of financial performance on financial distress by considering the role of Good Corporate Governance (GCG) as a moderating variable. The research focuses on retail companies listed on the Indonesia Stock Exchange (IDX) during the 20192023 period, a sector that has experienced significant financial pressure in recent years due to rising interest rates and intense competition. Financial performance is measured through leverage ratio, activity, operational cash flow, and profitability, which are commonly used indicators to evaluate the stability of a companys financial condition. To predict financial distress, this study applies the Altman Z-Score and the Springate Model, both recognized for their reliability in bankruptcy prediction. Data analysis uses a quantitative approach with the Partial Least Square-Structural Equation Modeling (PLS-SEM) method. The population consists of 23 companies, with 19 companies selected as samples through purposive sampling, resulting in 95 observations. The findings reveal that leverage, activity, cash flow, and profitability significantly affect financial distress, while the moderating role of GCG shows mixed results depending on the financial ratio tested. This research contributes to both theory and practice by providing insights into early identification of financial risks and offering recommendations for companies to strengthen governance mechanisms as part of their mitigation strategies.
Co-Authors Admadja, Shelly Agustine Anas, Dimas Emha Amir Fikri Andiantono, Mas Annisa Nur Aini Ati Retna Sari Azizah, Nora Wafiq Chin, Chang Shu Diadon, Maria Reinaliani Fauzan . Febriyanti, Novita Ferlia, Tias Monika Irma Irma Tyasari Jeo, Marcelina Neniati Lisnawati, Nur Badriyah Mau, Maria Grasiana Yuliana Nadillah, Fildzar Mahariah Nandasari, Silvi Dwi Nimul, Yuliana Nuranggeraeni, Dina Pravitasari, Derya Purwati, Lilis Qomariah Qomariah Retnasari, Ati Sari, Ati Renta Setiyowati, Supami Wahyu Setyowati, Supami Wahyu Sulistyo Tade, Ifonsius Taufan Adi Kurniawan, Taufan Adi Wahyudi, Putri Aulia Yuliani, Indrianti Yuniar, Eva Meisa