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Enni Savitri
Universitas Riau
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The Effect of Leverage, Liquidity and Activity on Financial Distress with Profitability and Firm Size as Moderating Variables Sukoco Ari Hartono; Yulia Efni; Enni Savitri
Indonesian Journal of Economics, Social, and Humanities Vol 8 No 1 (2026)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijesh.8.1.1-20

Abstract

Companies that have been operating for a certain period of time experience financial difficulties that lead to bankruptcy. Corporate bankruptcy does not occur suddenly but starts from financial distress (financial difficulties) because financial problems are an early sign that a company will experience bankruptcy. An analysis of the symptoms of bankruptcy must be carried out, in order to anticipate the occurrence of bankruptcy in the future. The way to do this is to analyze the company's financial ratios as in this study. This study aims to determine and analyze the effect of leverage, liquidity and activity on financial distress with profitability and firm size as moderating variables. In this study, the population is Manufacturing Companies listed on the Indonesia Stock Exchange in 2019-2020. From the total population, the sample was determined as many as 20 companies. The data used in this study are primary data and secondary data, while the data collection techniques for the company's financial statements. The data analysis technique in this research uses 2 methods of data analysis, namely multiple regression and Moderated Regression Analysis (MRA). Based on the results of the study, leverage and liquidity have a significant effect on financial distress. While the activity does not have a significant effect on financial. profitability is able to moderate the effect of leverage and liquidity on financial distress, but profitability does not moderate the effect of activity on financial distress. Negative and significant company size is able to moderate the effect of leverage and liquidity on financial distress, but company size does not moderate the effect of activity on financial distress.
Co-Authors ', AL Azhar A ', Kennedy ., Musfialdy Abdul Latif Adhitya Agri Putra Adiman, Raja Multi Konvokesen Agus Agus Akrom Mahdi Mahdi Al Azhar A ' Al Azhar L Al-Azhar A Al-azhar A Alfiati Silfi Alia Afifah Almasdi Syahza Amir Hamzah Amir Hasan Amir Hasan Amries Rusli Tanjung Amries Rusli Tanjung Anak Agung Gede Sugianthara Andra Lolija Pramudya Andreas ' Andreas - Andreas - Andreas Andreas Andreas Andreas Andreas Andreas Andreas Andreas Anita Anita Arfansyah, Arfansyah Ari Syahputra Ladisura Armanu Thoyib Ary Gumanti, Tatang Ary Gumanti Aura Abiyyi Aziri, Rahmat Dian Azmi, Zul Azwir Nasir Azwir Nasir Bryan Yohannes Chandra Halim Chici Claraini Cudtia Lizka Abdika Darmayanti, Susi Desi Ratna Sari Devi Ayu Lestari Devi Safitri Dewi Asfiryati Dianto, Volta Djumahir - Doni Hadiguna Edyanus Herman Halim Elfira Rosa Elfira Roza Fitri Elok Sri Utami EMRINALDI NUR DP Endah Yola Devita Erianti Sawitri Evi Deliana HZ Fenti Riansari Figna Frilia, Figna Fionasari, Dwi Gusdalimah, Gusdalimah H. Amir Hasan, H. Amir Herda Nik Abdullah, Nik Herlin, Darsi Hestianur Putri Indrawati, Novita Istighfar, Luhur Julita Julita Julita Julita Kamaliah Kamaliah Kamaliah Kamaliah, Kamaliah Kamemy, Laraswisesa Karolus Timotius Kenari, Purnama Kirmizi ' Kirmizi - Kirmizi Kirmizi Kirmizi Kirmizi, Kirmizi kirmizi ritonga Kirmizi Ritonga Lathif Fathony Latifatul Yaswat Liza, Sri Neva Masrul Lubis Maya Laura Meilda Wiguna Mela, Nanda Fito Mitra Hersandy Mudrika Alamsyah Hasan Musfialdy Musfialdy Muslimah, Kamalia MUZARLIS, AGNES FEBRIKA Nelly Yulinda Nelpion, Piges Noval Hadi Praja Novia Arnia Yanti Nurhasanah, Dinna Nurul Wahidatun Nisa P, Ribka Martins Poppy Nurmayanti Pratiwi, Septhea Dwi Purnama Kenari Puspha Sonia Putra, Adhitya Agri putra, Adithya Agri PUTRI WULANDARI Putri, Azizah Dwiyana Putri, Hariana Putri, Hestianur Putri, Nurul Hikmah Putri, Yochi Lajobhi Rahman, Nadiah Ocvinitha Raja Adri Satriawan Raja Adri Satriawan Surya Rakha Magistra Sumarno Randi Saputra Razi, Riska Fahrul Restu Agusti Rheny Afriana Hanif Rhumeta Rhumeta Ricahyono Riska Natariasari rizka ayuni Rizki Rahmayana Rizon Hidrayadi, Rizon Rofika Rofika Rofika Rofika, Rofika Sabrina Octaviani Safitri Purwanti Ningsih, Helis Said Ridho Fadillah Said, Jamaliah Sari Nofita Sari Satria Adinata, Satria Saumi Aryandini, Saumi Senja Milanda Septhea Dwi Pratiwi Shafira Aprilia Sholihin Sholihin Siahaan, Chris Aditya Simatupang, Abram Heldon Siti Aisyah Siti Iswahyuni Suci Rahma Putri Sudarman Sukoco Ari Hartono Supriono ' Supriono Supriono Supriono Supriono Susilatri Susilatri Syalam, Hamidah Tatang Ary Gumanti Tatang Ary Gumanti Tatang Ary Gumanti Ary Gumanti Taufeni Taufik Teddy Haryadi Teguh Ade Putra Tressy Fitri Tumpal Pandiangan Ubud Salim Vince Ratnawati Volta Diyanto Wahidatun Nisa, Nurul Wahyuni ' Weni Khastuti Weni, Darma Yolanda Safitri Nelaz Yulia Efni Yulia Efni Yulia Efni Yulia Efni Zabetha, Olinsca