PENGARUH LIKUIDITAS, LEVERAGE, DAN PROFITABILITAS TERHADAP FINANCIAL DISTRESS DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI DALAM PERSPEKTIF AKUNTANSI SYARIAH PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX (JII) PERIODE 2020-2024

YANI, BINTI KUSNAWI (2026) PENGARUH LIKUIDITAS, LEVERAGE, DAN PROFITABILITAS TERHADAP FINANCIAL DISTRESS DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI DALAM PERSPEKTIF AKUNTANSI SYARIAH PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX (JII) PERIODE 2020-2024. Diploma thesis, UIN RADEN INTAN LAMPUNG.

	PDF Restricted to Repository staff only Download (7MB)
	PDF Restricted to Repository staff only Download (7MB)

Abstract

ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh likuiditas, leverage, dan profitabilitas terhadap financial distress dengan Good Corporate Governance (GCG) sebagai variabel moderasi dalam perspektif akuntansi syariah. Likuiditas diukur menggunakan current ratio (CR), leverage dengan debt to equity ratio (DER), profitabilitas dengan return on asset (ROA), dan financial distress diukur menggunakan Altman Z-Score Modifikasi (1995). GCG diproksikan melalui komite audit. Penelitian ini menggunakan pendekatan kuantitatif pada perusahaan yang terdaftar di Jakarta Islamic Index (JII) periode 2020 2024 dengan sampel 10 perusahaan (50 observasi) yang dipilih melalui purposive sampling. Analisis data dilakukan menggunakan SPSS 25 dengan metode Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa likuiditas dan profitabilitas berpengaruh signifikan positif terhadap financial distress, sedangkan leverage tidak berpengaruh signifikan. Komite audit tidak mampu memoderasi pengaruh likuiditas, namun memoderasi positif pengaruh leverage dan memoderasi negatif pengaruh profitabilitas terhadap financial distress. Dalam perspektif akuntansi syariah, penerapan GCG mencerminkan prinsip amanah, keadilan, kejujuran, dan transparansi dalam menjaga keberlanjutan perusahaan. Kata Kunci: Likuiditas, Leverage, Profitabilitas, Financial Distress, Good Corporate Governance, Akuntansi Syariah. ABSTRACT This study aims to examine the influence of liquidity, leverage, and profitability on financial distress with Good Corporate Governance (GCG) as a moderation variable in the perspective of sharia accounting. Liquidity is measured using the current ratio (CR), leverage with debt to equity ratio (DER), profitability with return on asset (ROA), and financial distress is measured using the Modified Altman Z-Score (1995). GCG is proxied through an audit committee. This study uses a quantitative approach on companies listed in the Jakarta Islamic Index (JII) for the 2020-2024 period with a sample of 10 companies (50 observations) selected through purposive sampling. Data analysis was carried out using SPSS 25 using the Moderated Regression Analysis (MRA) method. The results showed that liquidity and profitability had a significant positive effect on financial distress, while leverage had no significant effect. The audit committee is unable to moderate the effect of liquidity, but it moderates positively the influence of leverage and moderates the negative influence of profitability on financial distress. From the perspective of sharia accounting, the implementation of GCG reflects the principles of trust, fairness, honesty, and transparency in maintaining the sustainability of the company. Keywords: Liquidity, Leverage, Profitability, Financial Distress, Good Corporate Governance, Sharia Accounting.

Actions (login required)

View Item