Mardiana Mardiana
Universitas Islam Negeri Maulana Malik Ibrahim Malang, Malang

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Journal : IQTISHODUNA

Profitabilitas terhadap Financial Distress Dimediasi Corporate Social Responsibility Supami Wahyu Setiyowati; Mardiana Mardiana
IQTISHODUNA IQTISHODUNA (VOL.18, No.1, 2022)
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (327.067 KB) | DOI: 10.18860/iq.v18i1.13930

Abstract

Financial distress is the state of a company’s financial constraints. The purpose of this study was to determine the profitability of financial distress mediated by the disclosure of CSR. The population of this study are manufacturing BEI companies in 2016-2020. The sampling technique used is proportional sampling, which amounted to 55. The data analysis technique used Smart PLS. The results of this study indicate that profitability has a negative effect on financial distress. Profitability affects the CSR. CSR has a negative effect on financial distress. Profitability has an effect on financial distress mediated by CSR. This research the company must maintain the factors that can reduce financial distress.