Jurnal Akuntansi
Vol. 25 No. 2 (2021): December 2021

Analysis Of Financial Distress With Profitability As Moderation Variable

Wiwi Idawati (Department Accounting, STIE IndonesiaBanking School, Jakarta)
Aditya Kusuma Wardhana (DepartmentAccounting, STIE IndonesiaBanking School, Jakarta)



Article Info

Publish Date
17 Dec 2021

Abstract

The purpose of this research is to know and analyze the performance of profitability to measure its ability to strengthen or weaken about impact liquidity, leverage, and also operating capacity for financial distress. Furthermore, there are 39 of Indonesia Stock Exchange infrastructure companies as long as 2016-2020 as samples in this study. The results of the data analysis show that liquidity variables do not signiifkan to financial distress, and leverage is significantly positive to financial distress and operating capacity is significantly negative to financial distress. Profitability strengthens liquidity relationships to financial distress. As for the relationship of leverage and also operating capacity to financial distress can not be moderated profitability.

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Journal Info

Abbrev

EJA

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi [p-ISSN 1410-3591 | e-ISSN 2549-8800] is a peer-reviewed journal published three times a year (January, May, and September) by Faculty of Economics, Universitas Tarumanagara. Jurnal Akuntansi is intended to be the journal for publishing articles reporting the results of research on ...