Article Per Year (5 Year)
p-Index From 2020 - 2025
0.408
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All Journal Jurnal Mutiara Ilmu Akuntansi International Journal of Economics and Management Sciences
Nesa Delfi Eftasari
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Apakah Leverage Menjadi Pedang Bermata Dua Bagi Kinerja Keuangan di Tengah Kondisi Financial Distress ? Nesa Delfi Eftasari; Neny Desriani
Jurnal Mutiara Ilmu Akuntansi Vol. 3 No. 1 (2025): Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v3i1.3540

Abstract

This article aims to review the literature related to the role of financial distress risk in the relationship between leverage and a company's financial performance. Although leverage is often used to support expansion and increase profits, its presence also has the potential to increase the risk of financial distress which can have a negative impact on the company's financial performance. This study uses a literature review approach, which involves the process of identifying, assessing, and interpreting evidence from previous studies to answer existing research questions. Overall, effective financial distress risk management can have a positive impact on the stability of a company's financial performance. However, challenges related to leverage management remain a major concern. Therefore, further research is needed to identify optimal strategies that companies can implement in mitigating financial distress risk and improving financial performance. Keywords: , ,
The Effect of Leverage on Financial Performance with Financial Distress Risk as a Moderating Variable in Oil, Gas, and Coal Sub-sector Companies Listed on the Indonesia Stock Exchange for the 2020–2023 Period Nesa Delfi Eftasari; Susi Sarumpaet
International Journal of Economics and Management Sciences Vol. 2 No. 2 (2025): May : International Journal of Economics and Management Sciences
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijems.v2i2.831

Abstract

This study aims to determine the effect of leverage on financial performance and the effect of financial distress risk on the relationship between leverage and financial performance. The population in this study is several oil, gas, & coal sub-sector companies listed on the Indonesia Stock Exchange in 2020, 2021, 2022, and 2023. This study uses secondary data. The sampling technique uses the simple purposive sampling method, resulting in 57 companies as samples for 4 years. This study uses Moderated Regression Analysis as the data analysis technique. The results of the study show that leverage has a negative effect on financial performance, and financial distress risk is able to strengthen the relationship between leverage and financial performance.
Co-Authors Neny Desriani Susi Sarumpaet