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FRASTO BIYANTO
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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Journal : nomico

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The Effect of Cost Structure, Liquidity, and Leverage on Financial Distress with Mediating Profitability and Firm Size Control Priska Putri Parungky; Baldric Siregar; Miswanto; Frasto Biyanto
Nomico Vol. 3 No. 6 (2026): Nomico - July
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/8dcfx972

Abstract

This study examines the relationship between cost structure, liquidity, leverage, profitability, and financial distress in textile and garment companies listed on the Indonesia Stock Exchange. The main focus of the study is directed at two things: assessing the direct influence of cost structure, liquidity, and leverage on financial distress, and examining whether profitability can explain the indirect influence pathways of these financial variables. The study uses a quantitative approach with secondary data sourced from the companies' annual financial reports for the period 2019-2023. Testing is conducted through panel data regression and path analysis, while company size is used as a control variable to ensure that model estimation is not solely influenced by differences in business scale. Conceptually, a rigid cost structure and high leverage are expected to increase financial distress, while liquidity and profitability are expected to weaken the likelihood of financial distress. This study is expected to contribute to the financial distress literature by positioning profitability as a mediating mechanism, particularly in the context of the Indonesian textile industry facing cost pressures, import competition, and weakening financial performance. From a practical perspective, this model can be used as a basis for initial evaluation for management in controlling financial risk through cost efficiency, strengthening cash flow, debt management, and increasing profit-generating ability.
Co-Authors Abdullah Hafid Adelia Fernandes Al.Patriot Putera Mahendra Alda Yuliana Alfredo Dos Santos Amilerienza Ningo Ana Marcal Anacleto Roberto Carolina Soares Anacleto Roberto Carolina Soares Ananias Barreto Ance Costansa Rajabuan Andria Indah Maharani Anisa Rahmawaty Anjar Surdiyani Annisa Antonio Ximenes Apolinario Magno Arief Budiarto Atika Jauhari Hatta Atika Jauharia Hatta Hambali Baldirc Siregar Baldric Siregar Baldric Siregar Baldric Siregar Baldric Siregar Baldric Siregar Baldric Siregar Baldric Siregar Baldrich Siregar Baldrick Siregar Banutama, Berty Baquita M. G. Pereira Beby Ayu Wardhani Bonifacio José Tilman Bria, Anggelina Yuniance Bunga Vidyaningrum Casimiro Soares Darmawan Purwana Davia Mia Amanda Deden Iwan Kesuma Deranika Ratna Kristiana Devi Tri Nugraheni Dewi, Risma Wati Dimençia Canossa Da Costa Amaral Dwi Nuriya Aini Edigar Filipe Pereira Efri Nurmalinda Egídio Maria de Jesus Gomes Eko Sutanti Endarwati Endarwati Ernawan Septia Putri Ussholehah Ferdya Bayu Nugroho Fiko Kurniawan Fithratun Nuha Tsabita Francisco Martins Da Silva Gabriela Rosellini Wisnu Geraldin Helio Augusto da C. Xavier Mauquei Hernandi J Inesa Novika Putri Intan Anindya Pramytha Irma Oktarina Safitri Jatinugroho, Robertus Cahyo Junaidi Affan Kamilia Octa Murni Khaeril Azmi Khotimatul Barki klariadi kla Kyla Narinta Safitri Leonardo Pinto Luis Americo Soares Maghfira Ghina Pangesti Mahendra, Rizky Cahya Mario Da Costa Mbete, Roselina Lucia Ketty Megantoro Effendi Meiliasari, Vika Metilda Dwi Putri Landang Miftaqul Nur Annisa Mimi Meriami Br Pane Miswanto Miswanto Miswanto Miswanto Muhammad Nabil Bouxit Muji Setyo Jatmiko Muqorrobien Marufi Mutiara Susyyani Natalia Geulis N.P Natan Kanina Anindyaguna Neno, Yohanes Robinsius NENTA, YOSEP ARMANDO Ni Kadek Dwi Ervina Nopi Handayani Novia Rosa de Sousa Nugraha, Mochamad Saddam Ilyas Nuradila Nurlaila Puspa Ramadhani Perdana, Oksa Wisnu Pinto, Leonardo Pramushinta, Anggara Priska Putri Parungky Putra, Gregorius Okta Putri, Ajeng Kharisma R. Stefanus Seno Bagus W Rahmawaty, Anisa Reni Sara Indrawati Reswara, Hening Hasna Ridho Fiky Ardandi Rifki Putra Hidayat Rita de Fátima V. da Silva Rizka Ageng Pertiwi Romadhona Ana Maghfiroh Rosalina Deviyanti Rudy Badrudin Santosa, Harjuna Cipta Satriyo Nugroho Sempati May Al-Farrasi Setiawan Maini, Salesiana Shandhi Alamsyah Shilfiyana, Dhindha Soares, Casimiro Soares, Luis Americo Syamsuddin Syamsuddin Tandinus Murib Tekat Sukomardojo Terra, Inai Totok Wijayanto, Totok Ula Restu Rafifah Vani Oktafiani Vita Violita Lestari Wikarisa Yudhasepti Winarto, Wing Wahyu Wulandari, Amalia Dewi Ximenes, Antonio Yondik Army Pratama Yusti Pujisari YUSTI PUJISARI Yusti Pujisari Yusti Pujisari Zahra, Zulfa Putri Az- Zulfa Putri Az- Zahra