Analisis Financial Leverage Dengan Trading Activity Sebagai Variabel Moderasi dalam Mempengaruhi Kesulitan Keuangan pada Perusahaan Non-Manufaktur Yang Terdaftar Dalam BEI

Andiana, Elia and Hendi, Hendi and Sumantri, Sumantri (2022) Analisis Financial Leverage Dengan Trading Activity Sebagai Variabel Moderasi dalam Mempengaruhi Kesulitan Keuangan pada Perusahaan Non-Manufaktur Yang Terdaftar Dalam BEI. In: Tugas Akhir. (Submitted)

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Abstract

It is important for companies to know the factors that will make it harder for them to meet their outstanding bond obligations. This study was made with the aim of examining the effect of financial leverage with trading activity as moderating, profitability, and solvency variables on financial distress in non-manufacturing companies. The data used in this study is considered a secondary data where the data is taken from the company's annual report on the official website of the Indonesian Stock Exchange (www.idx.co.id). This study takes the company's annual report from 2015-2019 and the datas that meet the criteria are then tested using the SPSS 25 and Eviews 10 programs for the output. In conclusion from this research, the financial leverage variable with the measurement of debt ratio, liquidity by measuring the current ratio, profitability by measuring the return on assets and the variable solvency with the measurement of equity to total assets has a significant positive result. The control variable for measuring company scale has negative significant results. Keywords: moderating variable, solvency, profitability, leverage, gearing, financial distress

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