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All Journal MANAJEMEN HUTAN TROPIKA Journal of Tropical Forest Management Prosiding Seminar Biologi Jurnal Akuntansi dan Pajak Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen AFEBI Management and Business Review JURNAL MANAJEMEN INDUSTRI DAN LOGISTIK Owner : Riset dan Jurnal Akuntansi Journal on Education JURNAL MANAJEMEN BISNIS Jurnal Ilmiah Edunomika (JIE) Jurnal Informasi dan Teknologi Jurnal Ekobis : Ekonomi Bisnis & Manajemen Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Ekonomi dan Bisnis Terapan Quantitative Economics and Management Studies Jurnal Studi Islam Lintas Negara (Journal of Cross-Border Islamic Studies) Jurnal Studi Ekonomi dan Bisnis Islam (SEBI) Daengku: Journal of Humanities and Social Sciences Innovation Jurnal Ekonomi Jurnal Kolaboratif Sains Journal of Social And Economics Research Jurnal Ilmu Pendidikan dan Sosial International Journal of Management and Business Economics Journal of Economic Education and Entrepreneurship Studies Indonesian Journal Of Business And Entrepreneurship Research Nusantara Journal of Multidisciplinary Science Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Intelek Dan Cendikiawan Nusantara Jurnal Intelek Insan Cendikia International Journal of Social and Education (INJOSEDU) International Journal of Economics, Accounting, and Management journal of social and economic research JAS (Jurnal Akuntansi Syariah) Journal of Digital Business Innovation Atestasi : Jurnal Ilmiah Akuntansi
Irsyad Kamal
Universitas Padjadjaran
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Transportation Other

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Journal : JAS (Jurnal Akuntansi Syariah)

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Determinant Factors Of Financial Distress In Construction Companies: Moderation By Company Size Miradji, Moh. Afrizal; Kamal, Irsyad; Sartika, Dewi; Purwanggono, Cuk Jaka; Setiawan, Iwan
JAS (Jurnal Akuntansi Syariah) Vol 8 No 2 (2024): JAS (Jurnal Akuntansi Syariah) - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v8i2.2074

Abstract

The purpose of this study is to investigate and evaluate the influence of intellectual capital (IC), debt-to-equity ratio (DER), and return on assets (ROA) on financial distress moderated by company size. This study uses a quantitative method with secondary data derived from financial reports obtained through the official website of the Indonesia Stock Exchange (IDX). Construction companies listed on the IDX 2017-2022 became the research population, and the sampling technique used purposive sampling to obtain 10 construction company sub-sector samples with 60 observation data. The data analysis technique uses panel data regression with the help of EViews 10 software. The results of this study indicate that intellectual capital, ROA, and company size have a positive effect, but DER has a negative effect on financial distress; company size is proven to be able to moderate the effect of intellectual capital and ROA on financial distress. Company size cannot moderate the effect between DER and financial distress. This research can complement existing theories and be a reference for future research on financial distress. This research can serve as a guide for companies that want to improve their performance and for investors who assess company performance to obtain investment certainty; in addition, the management of stock issuers can maintain good company performance to increase investor confidence sustainably.
Co-Authors A. Malik Fajar Abdul Rosid Adhadian Akbar Adzka Rosa Sanjayyana Agung Anggara Rudini Agus Santoso Amalis Karisma Amaliya Shofiana Andreas Recki Prasetyo Anindita Nirkin Maheswa Aprih Santoso Arida Susilowati Iswanto Arif Rahman Ariyanto M Arrofaha, Nawwall Asyifa Anandya Athallah, Muhammad Ariq Baiq Farhatul Wahidah Bastanta Prawira Tarigan Cakranegara, Pandu Adi Carmeline, Benedicta Christina Cattleya Rejito Chandra, Johnny Chitra Indah Sari Choeriyah, Siti Cuk Jaka Purwanggono Darmawanto Darmawanto Deru R Indika (Universitas Padjadjaran - Indonesia) Desty Hapsari Kirana DEWI SARTIKA Dj, Arifhan Ady Etty Susilowati Farhany Richas Fathimah Azzahra Rahadian Fifi Gus Dwiyanti Fitria Sari Hapsari Widayani Hasan Basri Hety Devita ISKANDAR ZULKARNAEN SIREGAR Iwan Setiawan Jamaludin, Endang Joval Ifghaniyafi Farras Judijanto, Loso Komalasari, Ika Kurnia Khafidhatur Rafiah Kurnia Khafidhatur Rafiah KUSUMADEWI SRI YULITA Latifa Mischa Saqina Layyinaturrobaniyah Lukman Hakim M. Aqshel Revinzky M. Chairul Ihsan Matthew Olufemi Adio Medeilia Bernike Br Ginting Miradji, Moh. Afrizal Miswari Miswari Muhamad Aqshel Revinzky (Universitas Padjadjaran - Indonesia) Muhammad Aqshel Revinzky Muhammad Aqshel Revinzky Nizar Muhammad Hisyam Nadhir Muhammad Rispan Affandi Muhammad Rizki Perdana NAWP, Rizal Perlambang C Nur Hayati Pandu Adi Cakranegara Prihastuti, Asepma Hygi Putra, Agus Rachmat, Henti Hendalastuti Rahlana Shidiq Azqar Ratih Pratiwi Rini Armin Riri Cornellia Rizkiati Khasanah Rizky Ramadhan Rosari, Renya Safaruddin Saipul Al Sukri Salim Diarra Siska Yuli Anita Sonia Sischa Eka Putri Sulwani Husna Afrizal Sunu Widianto Supriyanto Susila, Susila Susilo Surahman Tuti Dharmawati Tuti Dharmawati Ubbadul Adzkiya' Yudi Azis Zet Ena