INFLATION RATE MEMODERASI PENGARUH CORPORATE SIZE TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN TOURISM, RESTAURAN DAN HOTEL DI BURSA EFEK INDONESIA PERIODE 2018-2022
DOI:
https://doi.org/10.22437/jmk.v13i04.38463Abstract
Penelitian ini akan mengkaji pengaruh corporate size terhadap financial distress, dengan inflation rate sebagai variabel moderasi. Tujuan dari penelitian ini untuk menganalisis apakah inflation rate memiliki peran sebagai variabel yang memoderasi hubungan antara ukuran perusahaan dan financial distress. Penelitian ini menggunakan metode verifikatif dengan pendekatan kuantitatif. Sumber data yang digunakan yaitu data sekunder dengan teknik sampel menggunakan metode purposive sampling. Sampel yang digunakan sebanyak 15 perusahaan selama tahun 2018-2022. Pengujian hipotesis menggunakan analisis regresi moderasi dengan alat statistik yaitu SPSS versi 23. Hasil pengujian menunjukan bahwa corporate size berpengaruh negatif dan signifikan terhadap financial distress, sedangkan inflation rate tidak berpengaruh terhadap financial distress dan inflation rate dapat memoderasi pengaruh corporate size terhadap financial distress..
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