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All Journal Syntax Literate : Jurnal Ilmiah Indonesia Jurnal Farmasi Indonesia Jurnal Akuntansi, Perpajakan dan Auditing
Susilawati, Elis
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Journal : Jurnal Akuntansi, Perpajakan dan Auditing

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Analisis Likuiditas, Solvabilitas dan Arus Kas Operasi terhadap Financial Distress dengan Komite Audit sebagai Variabel Moderasi Susilawati, Elis; Gurendrawati, Etty; Khairunnisa, Hera
Jurnal Akuntansi, Perpajakan dan Auditing Vol 4 No 1 (2023): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0401.11

Abstract

This research was conducted to determine the effect of liquidity, solvency, and operating cash flow on financial distress with the audit committee as a moderating variable. The purposive sampling method was used as a sampling technique with 28 selected companies from all infrastructure companies listed on the Indonesia Stock Exchange for 2020 – 2021. This research uses secondary data obtained by documentation techniques from financial statements, cash flow reports, and company annual reports. The data was processed using panel data regression analysis with the Eviews 12 program. The results of this study indicate that liquidity and operating cash flow have a significant positive effect on financial distress. Meanwhile, solvency does not affect financial distress. Then the audit committee as a moderating variable in this study is unable to moderate the effect of liquidity, operating cash flow, and solvency on financial distress.
Co-Authors Agus Sulaeman Anggreini, Tyas Septiana Auliyaa, Millata Etty Gurendrawati, Etty Khairunnisa, Hera Maia de Fatima Freitas, Floriana Marita Kaniawati Nurfazri, Aulia Sukmawati, ika kurnia