Email this article Analisis utang terhadap kebangkrutan dengan intensitas modal sebagai variabel moderasi pada perusahaan sektor makanan dan minuman di indonesia yang terdaftar di bursa efek indonesia
Abstract
Tujuan dari penelitian ini adalah untuk menganalisis utang terhadap kebangkrutan dengan intensitas modal sebagai variable moderasi pada perusahaan sektor makanan dan minuman di Indonesia yang terdaftar di Bursa Efek Indonesia periode 2014-2017. Alat yang digunakan dalam penelitian ini adalah deskriptif statistik dan regresi moderasi. Pegumpulan data dilakukan dengan dokumentasi berupa laporan keuangan dan tahunan perusahaan, sampel diperoler dengan menggunakan teknik purposive sampling, sampel akhir yang diperoleh sebanyak 14 perusahaan. Bukti empiris menunjukkan bahwa utang berpengaruh negatif dan signifikan terhadap kebangkrutan serta intensitas modal berpengaruh negatif dan signifikan terhadap kebangkrutan.
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DOI: https://doi.org/10.29264/jimm.v6i3.6494
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