Pengaruh Rasio Keuangan terhadap Financial Distress dengan Firm Size sebagai Variabel Moderasi

Financial distress is a state of financial difficulty faced by company before bankruptcy or liquidation. This study aims to obtain empirical evidence and analyze the effect ratios on with firm size as moderating variable. The include leverage proxied Debt Equity Ratio, profitability Return Assets Firm Size natural logarithm Total Sales. population in this infrastructures sector companies listed Indonesia Stock Exchange 2018-2021. total sample used were 177 based established criteria. Data analysis was performed Moderated Regression Analysis. results show that Ratio has positive significant influence infrastructure IDX from 2018 2021, then Asset negative can moderated On fistress. Further research expected expand parameters scope only at time not but also add other sectors several ASEAN countries. In addition, it necessary ratio variables such activity liquidity