NURRAINI, ERRINA DWI (2025) Pengaruh Rasio Profitabilitas, Solvabilitas dan Arus Kas Operasional Terhadap Financial Distress Dengan Komite Audit Sebagai Variabel Moderasi Tahun 2021-2024 (Studi Kasus Perusahaan Infrastruktur Yang Terdaftar Di BEI). S1 thesis, Universitas PGRI Madiun.
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Abstract
This study aims to analyze the effect of profitability, solvency, and operating cash flow towards financial distress, with the audit committee as a moderating variable. The subjects of this study were infrastructure companies listed on the Indonesia Stock Exchange (IDX). This study employed a quantitative approach, utilizing financial statements as secondary data through a purposive sampling technique. Data analysis was performed using Moderated Regression Analysis (MRA) with the assistance of SPSS version 25 software. The results of this study indicate that profitability and operating cash flow partially have a positive effect towards financial distress, while solvency has no effect towards financial distress. Furthermore, profitability and operating cash flow have a significant negative effect towards financial distress, moderated by the audit committee, and the audit committee has a positive effect towards financial distress. The role of the audit committee, however, does not moderate the relationship between solvency and financial distress.
| Item Type: | Thesis/Skripsi/Tugas Akhir (S1) |
|---|---|
| Kata Kunci: | Arus Kas Operasional, Financial Distress, Komite Audit, Profitabilitas, Solvabilitas |
| Subjects: | A Social Sciences > HG Finance A Social Sciences > HJ Public Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Manajemen |
| Depositing User: | NURRAINI DWI ERRINA |
| Date Deposited: | 17 Oct 2025 07:22 |
| Last Modified: | 17 Oct 2025 07:22 |
| URI: | http://eprint.unipma.ac.id/id/eprint/5270 |
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