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Kartini Kartini
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Financial Distress Sebagai Mekanisme Mediasi Antara Profitabilitas, Struktur Modal, dan Nilai Perusahaan: Peran Moderasi Komisaris Independen Henny Wirianata; Viriany Viriany; Sri Sundari; Kartini Kartini
Jurnal Riset Akuntansi Vol. 4 No. 2 (2026): May :Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v4i2.3846

Abstract

This study aims to analyze the influence of profitability and capital structure on firm value, taking into account the role of financial condition as a mediating variable and corporate governance as a moderating variable. The main variables used include profitability (ROA), capital structure (DER), financial condition (Altman Z-score), firm value (Tobin’s Q/PBV), and independent commissioners as a moderating variable. This study employs a quantitative approach using secondary data analyzed via regression models, moderation tests, and the Sobel mediation test. The study was conducted on 45 companies from the property and real estate sectors that met the sample criteria, covering the period from 2019 to 2024. The results indicate that profitability does not significantly affect financial condition or firm value. Conversely, capital structure has a significant negative effect on financial condition but a significant positive effect on firm value. Furthermore, independent commissioners were found to mitigate the negative impact of capital structure on financial health. This study contributes by integrating mediation and moderation roles into a single model, and demonstrates that the relationship between financial variables and firm value is complex and contextual. These findings have implications for management and investors in understanding the importance of managing capital structure and financial health, and reinforce the role of corporate governance in risk management.
Co-Authors - Suriansyah ABDUL MUIS Ade Putri Adelina Sembiring Adiva Amanda Agung Mustika Rizki Agustina Putri Wahyuni Ahmad Wahyu Rafsan Zani Aini Indrijawati Ajeng Utari Diah Ramadhanti Aji Heru Muslim Alfe Rio Ignatius Simarmata Alif Ernanda Putra Alita Adiwarna Anang Anas Azhar Andari, Kadek Dewi Wahyuni Anggraini Puspita Sari Anggriani Anggriani Anis Nuranisa Anita Markus Annisa Ulatifah Annur rosida harahap Apima Tirsa Arham Arham Ari Nuswantoro Armis Armis Asep Eka Nugraha Asri Dewi Astuti Astuti Astuti Darmiyanti Awaliyah Rahmadina Ayu Dwi Lestari Azizah Al-Ashri Nainar Bayu Aji Dewantoro Bua, Agustinus Toding Bustanuddin Lubis Caroline Anggraeni Citra Lestari Danang Gunarto Danang Raenaldi Dedi Kusnadi Desy febriani daulay Dhea Dwi Jayantis DWI SURYANTO Dwika Apriliani Setiawan Efi Anggraini Elina Elina Ella ermawati Elsa Annisa Batu Bara Erita Istriana Erita Istriana Eriyono Budi Wijoyo Erpomen Erpomen Eti Rahmawati Farida Farida Ferdianto Reynaldi Fikry Putra Ramadhani Fitria Ulpa Flora Ghodlif Robert Gondo Wicaksono Gusheri Gusheri Hamid Bone Hardianto Haris Haryanto Haryanto Hasyim Syah Heni Hernila Heni Kurniyati Heni Pujiastuti Henny Herawati Henny Wirianata Hilmayada Hilmayada Idfi Setyaningrum, Idfi Iien Rohmatun Nisa Imam Azhari Harahap Imas Yoyoh Ina Nurfadillah Ersa Indah Indah Indria Susilawati Indryani Syarifuddin Ineke Maili Ningrum Ira Wasani Irgy Prijenka Ardhanariswara IRMA SURIANI Irvan Iswandi Jamaluddin Majid Januari Darung Juana Siska Jufia Syahailatua Juni Ervina Sari Justi Tambing Kaida Rahmawati Kamal Hasuna Kartika Amelia Nasution Kasihani Lestari Khoirunnisa Khoirunnisa Kiki Rizky Mariani Kurnia Dyah Anggorowati, Kurnia Dyah Laila Yullia Laksono Trisnantoro Lazim N Lazim N Lili Rahmawati Linggar Sulistio Lisa Darmayanti Lusiana Lusiana M. Yogi Riyantama Isjoni M.Dhimas Dharmawan Magfirah Magfirah Mahdalena Mahdalena Maimunah Maimunah Mansur Mansur Marcellino Satriaman Harrio Pujo Mardiana Mardiana Mardiati Zain Maryam Nadir Mehlan Ainul Fidaus Meisya Rawenda Mety Toding Bua, Mety Toding Miftahul Janah MIFTAHUL JANNAH Mokhammad Dedi penta Putra Mubassyirah Bakri Muhamad Taufik Wahyudi Muhammad Fahri Muhammad Rizhan Muhsina Annisa Munadi Munadi Mutakamilah Mutakamilah Nada Hanifah Harahap Nadia Maulizhar Nadia Salsabila Putri Ayuda Nadra rifani Nancy Riana Nazla dara dinantika Nazmia Yusdi Arwana Nevsi Rizki Herine Putri Nindya Adiasti Nirwana Nirwana Nirwani Nirwani Nisa Nisa Nomiyati Nomiyati Nora Idiawati Novia Angriani Novia Elisa Nur Achadijah Nur Azizah Nur fauziah utami Nur Saidah Lubis Nur Syahadah Sinaga Nurfaida Nurfaida Nurhana Nurhana Nurhapsa Nurhapsa Nurhayati Nurhayati Nuris Firmansyah Nugraha Nurmiati Nurmiati Nurtia Asty Rahman Nurul Fadillah NURUL HIDAYAT oneciencius febryoga Pertiwi Awilda Peterianus, Septian Putri Amalia Putri Charolina Barus Putri Mauliza Qoim Nurani Qoningatun Nashikhah Rachmat Sahputra Raden Muhammad Gassa Robbani Rafika Zahara Ginting Rahma Almira Rahma Norfaeda Rahmi Hilda Yanti Lubis Rajiatul Mawaddah Ramdan Hidayat Rasyidah Nadir Ravina Faradilla Syahril Refika Sari Reza Widhar Pahlevi Rice Apriliani Rif'ad Adista Hasridha Rini Dian Anggraini Rini Kurniawati Rini Puspitasari Rismawati Rismawati Rizki Mahyani Br Hasibuan Rizqi Aditya Sinamo Romlah Romlah Salmah Pattisahusiwa Samsul Hadi Sarwit Sarwono Sayidah Maryam Sinosi Sehatta Saragih Sella Octavia Sheila Nurrahmah Shindi Rizky Putri Shindy Dwita Nuansari Sigit Prafiadi Simanullang, Ester Siti Rahimah Siti Rahmi Sitti Mispa Sofia Sofia Sopa Rosa Lubis sri Muryaningsih Sri Susanti SRI WULANDARI Stefanus Barlian Soeryamassoeka Sucahyo Mas'an Al Wahid Sucahyo Mas’an Al Wahid Suci Nitia Edwar Suci Wahyu Tami Br Rambe Sulistyahadi Sulistyahadi Sundari, Sri Suriyana Suriyana Suyatmin Suyatmin Syahira Syahira Syahridal Syahridal Syarima Z Syofni Syofni Tawakkal Tawakkal Theresia Desi Tias Andini Timbul Supodo Tiopan Daris Siregar Tulus Arianto Umar Umar USWATUN HASANAH Viriany Viriany Wahyu Khafidah Wardoyo Wardoyo Waridah Waridah Wewenti Wewenti Winahyu, Karina Megasari Wiska Baharuddin Yenita Roza Yenny Yenny Yeti Yeti Yohanis Rura Yola Putri Anggraini Yudhia Fratidhina Yuliana Yuliana Yulinda Honta Lambe Yuyuk Yuyuk Zafira Zah’ra Zahratun Nisa Zaki Mubarok Zulia Putri Perdani, Zulia Putri Zulkarnain Zulkarnain