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Journal : Jurnal Akuntansi

Innovation as a strategic moderator in the link between corporate governance, interest coverage ratio, and financial distress Susilowati, Nurdian; Nurhalizah, Nurhalizah
Jurnal Akuntansi dan Auditing Indonesia Vol 29, No 1 (2025)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol29.iss1.art12

Abstract

This study aims to determine the effect of corporate governance and interest ratio on financial distress with innovation as a moderating. The population of this study was LQ45-indexed companies on the Indonesia Stock Exchange for the 2019-2023 period. The sampling technique used was purposive sampling, which obtained 110 analysis units. This study uses descriptive statistical analysis and logistic regression analysis. The results of this study found that the board of commissioners and the board of directors did not have a significant effect on financial distress. Meanwhile, the audit committee and interest coverage ratio significantly and negatively affected financial distress. Innovation could not moderate the board of commissioners and the audit committee on financial distress. Innovation was able to weaken the influence of the board of directors on financial distress. Innovation strengthened the impact of the interest coverage ratio on financial distress.
Co-Authors Abdurrahaman, Rezi Afri, Afri Betha Ahmad Fauzan Ahyar, Haeril Aisyah Aisyah Aksa, Muhammad Ali Al Ikra, Al Ikra Alexander Kurniawan Sariyanto Putera Alpina Damayanti, Alpina Amelia, Putri Anastasya Kamsy, Fitri Anggraini Br Manik, Ema Anggraini, Yuyun Annisa, Nasyatul Nur Anzamika, Umi Aprianti, Riska Ardene, Mia Tri Ardiansyah, Awi Armayani, Sakinah Asriandi, Asriandi Aulia, Aulia Aulia, Najwa Azisah, Andi Nurul Azkananda, Fadhilah Badawi, Badawi Damayanti, A . Alfiani Dayanti, Eka Dewi, Meinasari Kurnia Dimenta, Rivo Hasper Dongoran, Jhonas Dwi Astuti Dyah Aini Purbarani Elvindo, Dwi Dendy Erinda, Septi Erwin Erwin Eshita, Zulaeni Fadilah, Nur Fadia Fajrul, Moh. Familiyah, Mila Fatmawati Fatmawati Fatmawati, Fatmawati Fauzi, Muh Tri Alqadri Ramadhan Febriyano, Ilham Fika Ramadhani, Nur Fikri, Fatayatul Gajah, Anggita Tiurmenda Genia, Marwah Vassha Hairunnisa Hairunnisa Halim, Hamid Hasibuan, Aulia Khairuna Hasibuan, Nurhamidah Hasibuan, Rosmidah HR, Ramli Hutapea, Deby Bonita Ibni Hadjar Indarto, Glenn Anggoro Pranana Isdaryanti, Isdaryanti Ishaq Ishaq Itha, Itha Jaya, Frantiku Jayanti, Ummi Nur Afinni Dwi Johannes, Rahul Jumarwa, Jumarwa Kamal, Kamal Karniman, Tegoeh S Khairul Khairul, Khairul Khairunnisa Khairunnisa Khaliq, Muhammad Farhan Khoirul Fathoni Kinandah, Kinandah Lestari, Parni Indah Lubis, Yani Luthfiyyah, Luthfiyyah Mahendra, Yusril Mandrigau, Tiara Septia Manik, Sampit Rezeki Mariati Mariati Merzalia, Cinta Miftah, Hamizan Mirnawati Mirnawati Muhammad Syaiful Muhammad Yusuf Muktarruddin Mutmainna, Mutmainna Nababan, Edwin Rejeki Nabira, Kanaya Sava Nainggolan, Lauren Aprilia Putri Nashrullah, Nashrullah Nina Adlini, Miza Nurdian Susilowati Nurfadillah Paendong, Angelica Pahenra, Pahenra Patul Husna, Hani Pradana, Gusti Riza PUJI LESTARI Puspita, Dona Aliya Putri, Salsabila Asrita Rahma, Ainun Rahmadani, Karina Rahmadinah, Nurul Afifah Rahmah, Mufti Hatur Rahmatika, Noviana Ramlah Ramlah Ratna Wulandari Risaldi, Muh. Irham Rita Ayu Yolandia Rita Lefrida Rizal Rizal Rostyalina, Nisca Sairatu, Eklevina Salsabila, Adisti Saputra, Fahmi Sari Amalia, Wa Ode Satria, Dava Saudi, Akbar Indrawan Shafira Ginting, Rini Sihombing, Nur Asia Silaban, Natalia Putri Silalahi, Raymond George Ias Simangunsong, Anisa Angelina Siregar, Anni Kholilah Siregar, Aswita Hannum Sisriawan Lapasere Sitorus, Mujahidin Abdulhadi Sitti Salma, Sitti Sugesti, Retno Sukirman Nurdjan, Sukirman Sumarni Sumarni Surahman Wilade Syabany, Inayah Nur Syaila, Vasqiah Siti Sylvani, Sylvani Tiku, Annista Tri, Renny Trianddy, Rohit Tuada, Rasydah Nur Utami, Achriani Wida wahyuni wahyuni Zulwisman, Zulwisman