Faktor Yang Mempengaruhi Financial Distress Dengan Corporate Governance Sebagai Variabel Moderasi Pada Perusahaan Consumer Cyclicals

Selina Rahmadhani, Nivera and , Andy Dwi Bayu Bawono, S.E., M.Si., Ph.D. (2025) Faktor Yang Mempengaruhi Financial Distress Dengan Corporate Governance Sebagai Variabel Moderasi Pada Perusahaan Consumer Cyclicals. Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study aims to examine how much influence Leverage, Operating Capacity, and Sales Growth have on Financial Distress with Corporate Governance as a moderating variable. The Financial Distress indicator as the dependent variable uses the Altman Z-Score. And the indicator used to measure the Corporate Governance mechanism is managerial ownership. The population used in this study are comsumer cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2023. The data collection method uses the purpose sampling method, namely determining the sample based on the criteria desired by the researcher. The analysis method used is moderating regression analysis (MRA) using SPSS 26.0. The results of hypothesis testing show that Leverage has a significant effect on Financial Distress and Corporate Governance can weaken the relationship between Leverage and Financial Distress. Meanwhile, Operating Capacity, and Sales Growth have no significant effect on Financial Distress, and Corporate Governance cannot moderate the relationship between Operating Capacity, and Sales Growth on Financial Distress.

Item Type: Thesis (Skripsi)
Uncontrolled Keywords: leverage, operating capacity, sales growth, financial distress, corporate governace.
Subjects: H Social Sciences > HD Management, Business and Labor
H Social Sciences > HF Commerce > Accounting
H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > S1 Akuntansi
Depositing User: NIVERA SELINA RAHMADHANI
Date Deposited: 20 Feb 2025 04:18
Last Modified: 20 Feb 2025 04:18
URI: http://eprints.ums.ac.id/id/eprint/132907

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