Pengaruh Solvabilitas dan Sales Growth Terhadap Kesulitan Keuangan dengan Profitabilitas Sebagai Variabel Moderasi

Nabilah Khamaliyah Effendi, Anwar Hariyono
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引用次数: 2

Abstract

This study aims to examine the effect of solvability and sales growth on financial distress with profitability as a moderating variable in consumer goods manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019.  The population used is manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange (IDX) in 2017-2019.  Sampling using purposive sampling method and obtained as many as 39 companies that meet the criteria.  Hypothesis testing in this study using descriptive analysis method with the analysis tool Moderating Regression Analysis (MRA) with the help of the SPSS application.  The independent variables used in this study are solvability and sales growth, financial distress as the dependent variable and profitability as a moderating variable.  Based on the research results, it is known that solvability has a significant effect on financial distress and sales growth has no effect on financial distress and profitability is not able to moderate the effect of solvability on financial distress and profitability is able to moderate the effect of sales growth on financial distress.
偿付能力和销售增长对金融困难的影响,以及作为温和变量的盈利能力
本研究旨在研究2017-2019年在印度尼西亚证券交易所(IDX)上市的消费品制造公司的可偿付能力和销售增长对财务困境的影响,盈利能力作为调节变量。所使用的人口是2017-2019年在印度尼西亚证券交易所(IDX)上市的消费品行业的制造公司。抽样采用有目的抽样法,获得了多达39家符合标准的企业。本研究的假设检验采用描述性分析方法,采用缓和回归分析(MRA)分析工具,并借助SPSS应用程序。本研究采用的自变量为可解性和销售增长,财务困境为因变量,盈利能力为调节变量。根据研究结果可知,可偿债能力对财务困境有显著影响,销售增长对财务困境没有影响,盈利能力不能调节可偿债能力对财务困境的影响,盈利能力能够调节销售增长对财务困境的影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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