ANALISIS FINANCIAL DISTRESS DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN SEKTOR TEKNOLOGI YANG TERDAFTAR DI BURSA EFEK INDONESIA

Ubaidillah, Ubaidillah (2026) ANALISIS FINANCIAL DISTRESS DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN SEKTOR TEKNOLOGI YANG TERDAFTAR DI BURSA EFEK INDONESIA. Undergraduate thesis, UPN "Veteran" Jawa Timur.

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Abstract

Financial distress is a situation in which a company’s financial performance declines and may lead to bankruptcy. This study aims to analyze the effect of interest rates, profitability, and leverage on financial distress with firm size as a moderating variable in technology sector companies listed on the Indonesia Stock Exchange during the 2021-2024 period. This study employs a quantitative approach using secondary data obtained from the financial statements of technology sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. Using purposive sampling, 38 companies met the predetermined criteria, resulting in a total of 152 observations. The study applies Moderated Regression Analysis (MRA), with the data processed using IBM SPSS Statistics. The research findings indicate that only profitability has a significant negative effect on financial distress, while interest rates and leverage do not show a significant effect. Furthermore, firm size is only able to moderate the relationship between profitability and financial distress, but it is unable to moderate the effects of interest rates or leverage. Keywords: Interest Rates; Profitability; Leverage; Financial Distress; Firm Size

Item Type:

Thesis (Undergraduate)

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