Skripsi S1

Pengaruh Profitabilitas, Sales Growth, dan Institutional Ownership terhadap Financial Distress dengan Firm Size sebagai Variabel Moderasi

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Abstrak
Studi ini dimaksudkan untuk menganalisis dampak Profitabilitas, Sales Growth, dan Institutional Ownership pada Financial Distress serta menggunakan Firm Size menjadi variabel moderasi. Penelitian ini mengambil populasi perusahaan sub sektor apparel and luxury goods yang tercatat di Bursa Efek Indonesia (BEI) tahun 2020-2024. Pengambilan sampel menggunakan teknik purposive sampling dan menetapkan kriteria khusus, dihasilkan ada 11 perusahaan selama 5 tahun observasi sehingga total sampel 55. Pendekatan yang dipakai yaitu kuantitatif dan metode analisis regresi linear berganda. Pengujian moderasi dilakukan menggunakan uji hipotesis Andrew Hayes Process Macro dengan bantuan aplikasi SPSS 25. Temuan penelitian menunjukkan bahwa Profitabilitas dan Institutional Ownership berpengaruh positif pada Financial Distress. Sementara itu, Sales Growth tidak memiliki pengaruh pada Financial Distress. Pengujian moderasi menunjukkan bahwa Firm Size tidak mampu memoderasi pengaruh Profitabilitas, Sales Growth, dan Institutional Ownership pada Financial Distress.
Kata kunci: financial distress, profitabilitas, sales growth, institutional ownership, firm size

Abstract
This study aims to analyze the impact of Profitability, Sales Growth, and Institutional Ownership on Financial Distress, using Firm Size as a moderating variable. This study took a population of companies in the apparel and luxury goods sub-sector listed on the Indonesia Stock Exchange (IDX) in 2020-2024. Sampling used a purposive sampling technique and set specific criteria, resulting in 11 companies over 5 years of observation, resulting in a total sample of 55. The approach used was quantitative and multiple linear regression analysis methods. Moderation testing was conducted using the Andrew Hayes Process Macro hypothesis test with the help of the SPSS 25 application. The research findings indicate that Profitability and Institutional Ownership have a positive effect on Financial Distress. Meanwhile, Sales Growth has no effect on Financial Distress. The moderation test shows that Firm Size is unable to moderate the effect of Profitability, Sales Growth, and Institutional Ownership on Financial Distress.
Keywords: financial distress, profitability, sales growth, institutional ownership, firm size

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

658.3 FEB p c.

Penerbit

Kebumen : Universitas Putra Bangsa., 2026

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

658.3

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

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Info Detail Spesifik

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Pernyataan Tanggungjawab

Febi Putria Zahraeni

Versi lain/terkait

Lampiran Berkas

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