ANALISIS RASIO KEUANGAN TERHADAP FINANCIAL DISTRESS DENGAN MEKANISME INTERNAL GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI (PADA PERUSAHAAN SUB SEKTOR PERDAGANGAN ECERAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2022)

Satriajaya, Anggun and Arum, Enggar Diah Puspa and Wiralestari, Wiralestari (2023) ANALISIS RASIO KEUANGAN TERHADAP FINANCIAL DISTRESS DENGAN MEKANISME INTERNAL GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI (PADA PERUSAHAAN SUB SEKTOR PERDAGANGAN ECERAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2022). S2 thesis, Magister Ilmu Akuntansi.

[img] Text
TESIS ANGGUN SATRIAJAYA P2C319003-90-95.pdf
Restricted to Repository staff only
Download (338kB)
[img] Text
Cover.pdf
Download (32kB)
[img] Text
Lembar Pengesahan.pdf
Download (247kB)
[img] Text
ABSTRACT.pdf
Download (309kB)
[img] Text
BAB I.pdf
Download (444kB)
[img] Text
BAB V.pdf
Download (210kB)
[img] Text
DAFTAR PUSTAKA.pdf
Download (338kB)

Abstract

This study aimed to analyze the effect of liquidity, leverage and profitability on financial distress which is moderated by institutional ownership and managerial ownership. The population of this study were the retail trade sub-sector companies listed on the IDX in 2019 - 2022. The sample were selected from the population with the criteria that the companies were listed on the IDX consecutively and published annual reports as of December 31 consistently and completely in the year 2019 – 2022. Data analysis used the Partial Least Square (PLS) approach. The results of this study indicated that liquidity had a significant effect on financial distress, while liquidity and profitability had no effect on financial distress. The results of this study also showed that the interaction of institutional ownership with liquidity and leverage affected the possibility of financial distress, while the interaction of institutional ownership with profitability did not have a significant effect on financial distress. The interaction of managerial ownership with liquidity, leverage and profitability had no effect on the possibility of financial distress.

Type: Thesis (S2)
Subjects: H Social Sciences > HG Finance
Divisions: Pascasarjana > Ilmu Akutansi
Depositing User: SATRIAJAYA
Date Deposited: 11 Jul 2023 06:45
Last Modified: 11 Jul 2023 06:45
URI: https://repository.unja.ac.id/id/eprint/52484

Actions (login required)

View Item View Item
Repository Unja is powered by EPrints 3 which is developed by the School of Electronics and Computer Science at the University of Southampton. More information and software credits.