Update Artikelilmiah: 36307

YEFAYA DWI JAMPERRIYANTO

NIM

Judul Artikel

Abstrak (Bhs. Indonesia)

Penelitian ini merupakan penelitian kuantitatif pada perusahaan transportasi dan pariwisata yang terdaftar di Bursa Efek Indonesia tahun 2020. Penelitian ini mengambil judul “Pengaruh Rasio Keuangan terhadap Financial Distress dengan Good Corporate Governance sebagai Variabel Moderasi”. Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, likuiditas, leverage, dan aktivitas terhadap financial distress. Selain itu, penelitian ini bertujuan untuk mengetahui peran good corporate governance dalam memoderasi pengaruh rasio keuangan (profitabilitas, likuiditas, leverage, dan aktivitas) terhadap financial distress. Sampel diambil menggunakan teknik purposive sampling dengan jumlah sampel yang memenuhi kriteria adalah 42 perusahaan. Metode analisis data menggunakan regresi linear berganda dan Moderating Regression Analysis (MRA) serta dihitung menggunakan software SPSS versi 26.
Berdasarkan hasil analisis yang telah dilakukan tujuh hipotesis diterima dan satu hipotesis ditolak. Hipotesis pertama diterima yang menyatakan profitabilitas memiliki pengaruh positif terhadap financial distress. Hipotesis kedua diterima yang menyatakan likuiditas berpengaruh positif terhadap financial distress. Hipotesis ketiga diterima yang menyatakan leverage berpengaruh negatif terhadap financial distress. Hipotesis keempat diterima yang menyatakan aktivitas berpengaruh positif terhadap financial distress. Hipotesis kelima diterima yang menyatakan good corporate governance mampu memoderasi pengaruh profitabilitas terhadap financial distress. Hipotesis keenam ditolak dengan hasil good corporate governance tidak mampu memoderasi pengaruh likuiditas terhadap financial distress. Hipotesis ketujuh diterima yang menyatakan good corporate governance mampu memoderasi pengaruh leverage terhadap financial distress. Hipotesis kedelapan diterima yang menyatakan good corporate governance mampu memoderasi pengaruh aktivitas terhadap financial distress.

Abtrak (Bhs. Inggris)

This research is a quantitative study on transportation and tourism companies listed on the Indonesia Stock Exchange in 2020. This study takes the title "The Effect of Financial Ratios on Financial Distress with Good Corporate Governance as a Moderating Variable". This study aims to determine the effect of profitability, liquidity, leverage, and activity on financial distress. In addition, this study aims to determine the role of good corporate governance in moderating the effect of financial ratios (profitability, liquidity, leverage, and activity) on financial distress. Samples were taken using the purposive sampling technique with the number of samples that met the criteria being 42 companies. The data analysis method uses multiple linear regression and Moderating Regression Analysis (MRA) and is calculated using SPSS version 26 software.
Based on the results of the analysis that has been done, seven hypotheses are accepted and one hypothesis is rejected. The first accepted hypothesis states that profitability positively affects financial distress. The second accepted hypothesis states that liquidity positively affects financial distress. The third hypothesis is accepted, which states that leverage has a negative effect on financial distress. The fourth hypothesis is accepted, stating that activity positively affects financial distress. The fifth hypothesis is accepted, which states that good corporate governance can moderate the effect of profitability on financial distress. The sixth hypothesis is rejected, with the result that good corporate governance cannot moderate the effect of liquidity on financial distress. The seventh hypothesis is accepted, which states that good corporate governance can moderate the effect of leverage on financial distress. Finally, the eighth hypothesis is accepted, which states that good corporate governance can moderate the effect of activity on financial distress.

Kata kunci

Pembimbing 1

Pembimbing 2

Pembimbing 3

Tahun

Jumlah Halaman