Venia, Gloria (2024) PENGARUH FINANCIAL RATIOS TERHADAP 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.

[thumbnail of Gloria Venia 125210073 JA.pdf] Text
Gloria Venia 125210073 JA.pdf
Download (963kB)

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: 08 Dec 2025 02:30
Last Modified: 08 Dec 2025 02:30
URI: https://repotest.untar.ac.id/id/eprint/48292

Actions (login required)

View Item View Item