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The Effect of Leverage, Liquidity and Profitability on Financial Distress with the Effectiveness of the Audit Committee as a Moderating Variable

Accounting Analysis Journal · Vol. 8 No. 1 (2019) · hlm. 38–44

DOI
10.15294/aaj.v8i1.25887
ISSN
2502-6216, 2252-6765
Terbit
2019-07-30
Penerbit
Universitas Negeri Semarang
Bahasa
eng

Abstrak

This study aims to analyze and describe the effect of variable leverage, liquidity, and profitability on financial distress with the addition of moderating variables, the effectiveness of audit committee. Mining companies listed on the Stock Exchange in 2013-2016 are the population in this study, which consisted of 48 companies each year. The purposive sampling method is used to select the sample so that there are 80 analysis units from 20 companies. The data analysis technique in this research used moderating regression analysis with IBM SPSS for windows version 21.0. The result of this research showed that leverage, liquidity, and profitability have no significant effect on financial distress. Effectiveness of audit committee has proven to be a moderating variable between the variables of leverage and profitability of financial distress, but cannot be a moderating variable between the variables of liquidity and financial distress. The conclusion of this research is control from audit committee to the management company will improve management performance so it will avoid the company from possible happening of financial distress.

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Kuat Waluyo JatiAfiliasi tidak diketahui2
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Pujianto PujiantoUniversitas Teknologi Digital Indonesia1
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Sumber metadata: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/sju/index.php/aaj/oai, pertama di-harvest 5 Nov 2026, terakhir terlihat 5 Nov 2026.
Metadata asli (oai_dc) 
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	<dc:title xml:lang="en-US">The Effect of Leverage, Liquidity and Profitability on Financial Distress  with the Effectiveness of the Audit Committee as a Moderating Variable</dc:title>
	<dc:creator>Saputri, Lilis</dc:creator>
	<dc:creator>Asrori, Asrori</dc:creator>
	<dc:description xml:lang="en-US">This study aims to analyze and describe the effect of variable leverage, liquidity, and profitability on financial distress with the addition of moderating variables, the effectiveness of audit committee. Mining companies listed on the Stock Exchange in 2013-2016 are the population in this study, which consisted of 48 companies each year. The purposive sampling method is used to select the sample so that there are 80 analysis units from 20 companies. The data analysis technique in this research used moderating regression analysis with IBM SPSS for windows version 21.0. The result of this research showed that leverage, liquidity, and profitability have no significant effect on financial distress. Effectiveness of audit committee has proven to be a moderating variable between the variables of leverage and profitability of financial distress, but cannot be a moderating variable between the variables of liquidity and financial distress. The conclusion of this research is control from audit committee to the management company will improve management performance so it will avoid the company from possible happening of financial distress.</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2019-07-30</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unnes.ac.id/sju/aaj/article/view/25887</dc:identifier>
	<dc:identifier>10.15294/aaj.v8i1.25887</dc:identifier>
	<dc:source xml:lang="en-US">Accounting Analysis Journal; Vol 8 No 1 (2019): March; 38-44</dc:source>
	<dc:source>2502-6216</dc:source>
	<dc:source>2252-6765</dc:source>
	<dc:source>10.15294/aaj.v8i1</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/sju/aaj/article/view/25887/13994</dc:relation>
</oai_dc:dc>