PENGARUH FINANSIAL RATIOS TARHADAP FINANCIAL DISTRESS DENGAN MODERASI INSTITUTIONAL OWNERSHIP PADA PERUSAHAAN SEKTOR CONSUMER NON-CYCLICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2022-2024

Venia, Gloria (2025) PENGARUH FINANSIAL RATIOS TARHADAP FINANCIAL DISTRESS DENGAN MODERASI INSTITUTIONAL OWNERSHIP PADA PERUSAHAAN SEKTOR CONSUMER NON-CYCLICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2022-2024. Skripsi thesis, Universitas Tarumanagara.

Text Gloria Venia 125210073 JA.pdf Download (1MB)

Abstract

Financial distress adalah kondisi ketika perusahaan kesulitan memenuhi kewajiban finansial. Penelitian ini menguji pengaruh rasio keuangan terhadap financial distress dengan kepemilikan institusional sebagai variabel moderasi pada perusahaan consumer non-cyclicals di BEI periode 2022–2024. Rasio yang dianalisis meliputi ROA, QR, DAR, dan TATO, menggunakan data sekunder dan metode kuantitatif dengan 84 observasi. Analisis dilakukan dengan regresi data panel dan MRA melalui EViews. Hasil penelitian menunjukkan bahwa profitabilitas, likuiditas, dan aktivitas berpengaruh negatif signifikan terhadap financial distress, sementara solvabilitas tidak berpengaruh signifikan terhadap financial distress. Kepemilikan institusional memperlemah pengaruh likuiditas dan solvabilitas, namun tidak memoderasi pengaruh profitabilitas dan aktivitas terhadap financial distress.
Kata kunci: Rasio Keuangan, Financial Distress, Kepemilikan Institusional.

Financial distress is a condition in which a company faces difficulties in fulfilling its financial obligations. This study examines the effect of financial ratios on financial distress with institutional ownership as a moderating variable in consumer non-cyclicals companies listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period. The analyzed ratios include ROA, QR, DAR, and TATO, using secondary data and a quantitative method with 84 observations. The analysis was conducted using panel data regression and Moderated Regression Analysis (MRA) through EViews. The results show that profitability, liquidity, and activity have a significant negative effect on financial distress, while solvency has no significant effect on financial distress. Institutional ownership weakens the influence of liquidity and solvency but does not moderate the effect of profitability and activity on financial distress.
Keywords: Financial Ratios, Financial Distress, Institutional Ownership

Item Type:	Thesis (Skripsi)
Subjects:	Skripsi/Tugas Akhir Skripsi/Tugas Akhir > Fakultas Ekonomi
Divisions:	Fakultas Ekonomi > Akuntansi
Depositing User:	FE Perpus
Date Deposited:	02 Oct 2025 07:29
Last Modified:	02 Oct 2025 07:29
URI:	https://repotest.untar.ac.id/id/eprint/48145

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