UKURAN PERUSAHAAN MEMODERASI PENGARUH ANTARA LEVERAGE, LIKUIDITAS, DAN PROFITABILITAS TERHADAP KONDISI FINANCIAL DISTRESS (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR CONSUMER NON CYCLICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2022)

Authors

  • Amanda Yuliandari Universitas Muhammadiyah Surakarta, Indonesia
  • Andy Dwi Bayu Bawono Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Surakarta, Indonesia

Abstract

This study aims to investigate the effects of leverage, liquidity, and profitability on the likelihood of financial distress, incorporating firm size as a moderating factor. The analysis focuses on companies operating within the consumer non-cyclical sector that were listed on the Indonesia Stock Exchange during the period from 2020 to 2022. Out of a total population of 129 firms, 113 were selected using purposive sampling techniques. The data were subjected to classical assumption testing and analyzed with the assistance of SPSS software. The results reveal that leverage and profitability significantly influence financial distress, while liquidity does not show a meaningful statistical effect. In addition, company size cannot moderate the effect between leverage, liquidity, and profitability on financial distress.

Downloads

Published

2025-06-25

How to Cite

Yuliandari, A., & Andy Dwi Bayu Bawono. (2025). UKURAN PERUSAHAAN MEMODERASI PENGARUH ANTARA LEVERAGE, LIKUIDITAS, DAN PROFITABILITAS TERHADAP KONDISI FINANCIAL DISTRESS (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR CONSUMER NON CYCLICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2022). JURNAL ILMIAH EDUNOMIKA, 9(2). Retrieved from https://jurnal.stie-aas.ac.id/index.php/jie/article/view/17235

Issue

Vol. 9 No. 2 (2025): EDUNOMIKA

Section

Articles

Citation Check