Jurnal Ilmiah Akuntansi Kesatuan
Vol. 12 No. 1 (2024): JIAKES Edisi Februari 2024

The Effect of Financial Performance on Financial Distress

Azizah, Syawalia (Unknown)
Lismawati, Lismawati (Unknown)



Article Info

Publish Date
01 Feb 2024

Abstract

This study aims to examine the effect of financial performance on financial distress with corporate governance as a moderating variable in banking companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2022 period. The purposive sampling method was used in determining the research sample, so there were 42 companies and a total of 126 samples. The data analysis technique uses multiple linear regression analysis. The results of this study are capital adequacy and profitability have a negative effect on financial distress. Meanwhile, credit risk and corporate governance have a positive effect on financial distress. In addition, corporate governance is unable to strengthen and weaken the relationship of capital adequacy and credit risk to financial distress. However, the relationship between profitability and financial distress is weakened by corporate governance as moderation.

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Journal Info

Abbrev

jiakes

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmiah Akuntansi Kesatuan (JIAKES) dikelola dan diterbitkan oleh Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) Institut Bisnis dan Informatika Kesatuan bekerjasama dengan Fakultas Bisnis dan Fakultas Vokasional IBI ...