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Selpia Sapitri and Irdha Yusra 2025. The Effect of Financial Ratios on Financial Distress with Corporate Governance as a Moderation Variable in Tourism Industry Service Companies, Hotels and Restaurants Listed on the Indonesia Stock Exchange. International Journal of Economics and Management Research. 4, 1 (Apr. 2025), 432–461. DOI:https://doi.org/10.55606/ijemr.v4i1.323.