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All Journal Jurnal Financia : Akuntansi dan Keuangan
Gita Indriani
Universitas BSI Bandung
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Financial distress: leverage, likuiditas, aktivitas dan ukuran perusahan dimoderasi profitabilitas Deden Edwar Yokeu Bernardin; Gita Indriani
Jurnal Financia : Akuntansi dan Keuangan Vol 1 No 1 (2020): Jurnal Financia
Publisher : Jurnal Financia : Akuntansi dan Keuangan

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Abstract

ABSTRAK Berdasarkan data yang ada, penelitian ini bertujuan untuk menguji pengaruh leverage, likuiditas, rasio aktivitas, dan ukuran perusahaan yang di moderasi profitabilitas terhadap financial distress Metode penelitian yang digunakan adalah metode eksplanatori dengan pendekatan kuantitatif eksplanatori dan tipe penelitian deskriptif verifikatif. Sumber data yang digunakan adalah data sekunder yaitu laporan keuangan triwulan 2016-2018. Berdasarkan hasil penelitian diketahui bahwa leverage, likuiditas, rasio aktivitas, dan ukuran perusahaan yang di moderasi profitabilitas secara simultan berpengaruh signifikan terhadap financial distress, sedangkan secara parsial hanya variabel rasio aktivitas yang tidak memliki pengaruh yang signifikan terhadap financial distress, dan untuk variabel profitabilitas sebagai pemoderasi tidak mampu memoderasi pengaruh leverage, likuiditas, rasio aktivitas dan ukuran perusahaan terhadap financial distress secara parsial. Hasil lain yang ditemukan ialah variabel leverage memiliki pengaruh yang paling kuat terhadap financial distress. ABSTRACT Based on existing data, The research aims to examine the effect of leverage, liquidity, activity ratios, and company size that is moderated by profitability to financial distress. The research method used is an explanatory method with an explanatory quantitative approach and the type of descriptive verification research. The data source used is secondary data, namely the 2016-2018 quarterly financial statements. Based on the results of the study note that leverage, liquidity, activity ratios, and company size moderated by profitability simultaneously have a significant effect on financial distress, whereas partially only activity ratio variables do not have a significant effect on financial distress, and for profitability variables as moderating unable to moderate the effect of leverage, liquidity, activity ratios and company size on financial distress partially. Another result found is that leverage has the strongest influence on financial distress.
Co-Authors Deden Edwar Yokeu Bernardin