ANALISIS FINANCIAL DISTRESS DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI
DOI:
https://doi.org/10.31000/bvaj.v7i1.7518Kata Kunci:
financial distress, likuiditas, leverage, profitabilitasAbstrak
Tujuan dari penelitian ini untuk mengetahui pengaruh likuiditas dan leverage yang dimoderasi oleh profitabilitas terhadap financial distress pada perusahaan property, real estate dan konstruksi bangunan yang terdaftar di Bursa Efek Indonesia (BEI). Periode waktu penelitian yang digunakan adalah 5 tahun yaitu periode 2016-2020. Teknik pengambilan sampel menggunakan teknik purposive sampling. Berdasarkan kriteria yang telah ditetapkan diperoleh 8 perusahaan. Metode analisa data menggunakan Analisis Regresi Data Panel dengan Moderate Regression Analysis (MRA) menggunakan software EViews 10. Hasil penelitian menunjukkan bahwa likuiditas berpengaruh positif terhadap financial distress, leverage tidak berpengaruh terhadap financial distress dan profitabilitas berpengaruh positif terhadap financial distress. Profitabilitas tidak mampu memoderasi hubungan likuiditas dan leverage terhadap financial distress.
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