Article Per Year (5 Year)
p-Index From 2020 - 2025
3.933
P-Index
This Author published in this journals
All Journal AKUNTABILITAS EL-MUHASABA AFEBI Accounting Review Owner : Riset dan Jurnal Akuntansi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Samudra Ekonomi dan Bisnis Mattawang: Jurnal Pengabdian Masyarakat Society : Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Kedaymas JCA (Jurnal Cendekia Akuntansi) Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Governors Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Entrepreneurship and Community Development E-JURNAL AKUNTANSI JoDENS: Journal of Digital Ecosystem for Natural Sustainability
Nugroho, Wawan Cahyo
Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya, Indonesia
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Public Health Social Sciences Other

Published : 22 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Owner : Riset dan Jurnal Akuntansi

 1 
Financial Distress: Studi Intellectual Capital dan Karakteristik Direksi pada Perusahaan Ritel di Indonesia Nugroho, Wawan Cahyo
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2487

Abstract

This research aims to examine the influence of Intellectual Capital and directors' characteristics on financial distress. This research used 90 samples from 15 retail companies listed on the Indonesia Stock Exchange in 2017-2022. Technical data analysts use multiple linear regression. The research results show that intellectual capital has a significant positive effect on financial distress because the value of intellectual capital is a hidden value that gives companies a competitive advantage. This research shows that companies with high intellectual capital values ??will significantly improve their financial conditions and will not experience financial problems. Gender diversity of the board of directors has a significant negative effect on financial distress. This is because in Indonesia, there are still few female board directors and female directors need more time to take policies in predicting company bankruptcy. The age of directors does not have a significant effect on financial distress. This is because young directors, who are considered more open to new things and have a more dynamic way of thinking, will not necessarily benefit the Company if they are not balanced with mature calculations, emotional control and a consistent mindset. Directors' education has a significant positive effect on financial distress, this is because educational background will influence the knowledge possessed by having existing business and economic knowledge so that they have better abilities to manage the business and provide direction in predicting the company's financial distress.
Co-Authors Arini, Dian Aulia, Ismi Fitri Dian Agustia Fadlil Abdani Fastha Aulia Pradhania Fitria Magdalena Suprapto Fitria Magdalena Suprapto Hermono Widiarto Hermono Widiarto khuzaini, Khuzaini Mohammad Faris, Mohammad Muktar Redy Pradhani, Fastha Aulia Prawita Yani Putri, Devi lestari Pramita Rizfanni Cahya Putri Susila, Muktar Redi Susila, Muktar Redy Wahyu Widodo Widiarto, Hermono Yani, Prawita