Article Per Year (5 Year)
p-Index From 2019 - 2024
0.23
P-Index
This Author published in this journals
All Journal Akuntansi Bisnis & Manajemen (ABM)
Grestika Pebrianti
Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Pontianak
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Profitabilitas Memoderasi Pengaruh Likuiditas, Leverage dan Operating Capacity Terhadap Financial Distress (Profitability Moderates the Effect of Liquidity, Leverage and Operating Capacity on Financial Distress) Grestika Pebrianti; Edy Suryadi; Heni Safitri
Akutansi Bisnis & Manajemen ( ABM ) Vol 30 No 1 (2023): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v30i1.1181

Abstract

This study aims to determine the role of Profitability (ROA) moderates the effect of Liquidity (CR), Leverage (DER), and Operating Capacity (TATO) on Financial Distress, with a research focus on service companies in the tourism subsector, restaurants, hotels, and transportation companies listed on the Indonesia Stock Exchange for the 2019-2021 period. A sample of 55 companies was used which was taken by purposive sampling technique. Quantitative research method with causal research used in this study, with moderated regression analysis (MRA) as the analytical tool. This analysis results that CR has a partial effect on financial distress, while DER and TATO have no effect. In addition, this study found no evidence to suggest that ROA can moderate the correlation between CR, DER, and TATO in financial distress.
Co-Authors Edy Suryadi Heni Safitri