AKRUAL : Jurnal Akuntansi dan Keuangan`
Vol 2 No 2 (2020): AKRUAL : Jurnal Akuntansi dan Keuangan

UKURAN PERUSAHAAN SEBAGAI PEMODERASI FAKTOR-FAKTOR YANG MEMPENGARUHI FINANCIAL DISTRESS

Sari Mujiani (Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah)
Wahyu Jum’atul (Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah)



Article Info

Publish Date
05 Mar 2021

Abstract

This Purpose of this study aims to examine the effect of Profitability, Leverage and Liquidity on financial distress with firm size as Moderating in Transportation sub sector companies listed on the Indonesia Stock Exchange in 2015-2019. The population of this study includes all transportation sub-sector companies that have negative profits for 2 consecutive years between 2015-2019. The results of this study indicate that: (1) Profitability has a negative effect on the occurrence of financial distress. (2) Leverage has no effect on the occurrence of financial distress. (3) Liquidity has a negative effect on the occurrence of financial distress. (4) Profitability which is moderated through company size influences and strengthens financial distress. (5) Leverage moderated through company size does not affect financial distress. (6) Liquidity moderated through company size influences and strengthens financial distress

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Journal Info

Abbrev

Akrual

Publisher

Subject

Economics, Econometrics & Finance

Description

An objective of the AKRUAL : Jurnal Akuntansi dan Keuangan is to promote the wide dissemination of the results of systematic scholarly inquiries into the broad field of business research. The AKRUAL : Jurnal Akuntansi dan Keuangan is intended to be the journal for publishing articles reporting the ...