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Ratieh Widhiastuti
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Journal : JOURNAL OF APPLIED ACCOUNTING AND TAXATION

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The Role of Intellectual Capital in Moderating the Effect of Operating Cash Ratio and Leverage on Financial Distress Ratieh Widhiastuti; Aulia Istna Karimah
Journal of Applied Accounting and Taxation Vol. 9 No. 2 (2024): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v9i2.8199

Abstract

This study aims to analyze the direct and indirect effects of the operating cash ratio and leverage on financial distress with intellectual capital as a moderating variable. This study uses 240 analysis units from 48 property and real estate companies listed on the Indonesia Stock Exchange for 2018-2022. Data analysis uses descriptive statistical analysis and moderated regression analysis. The results of the study show that the operating cash ratio has a negative effect on financial distress. Leverage proxied by DAR has a positive impact on financial distress. Intellectual capital cannot moderate the negative effect of the operating cash ratio on financial distress but can weaken the positive impact of leverage on financial distress. This study provides implications for company management to pay attention to the management of the operating cash ratio and leverage, as well as ensuring that the utilization of intellectual capital functions optimally to reduce the risk of financial distress.
Co-Authors - FACHRURROZIE -, Kardiyem ACHMAD RIFAI Aeni, Ida Ahmad Nurkhin Ahmad Saiful Mukmin Ajie Pangestu Ali, Noor Faqih Udin Amaliyah, Dhifah Anggreani, Bunga Anna Kania Widiatami Annajwa, Hasya Apriliana, Shalum Rizki Ardyansyah, Faisal Arief Yulianto Atika Nurdiana Audita, Audy Aulia Istna Karimah Baswara, Satsya Yoga Dhifah Amaliyah Fadli Dwi Endah Kusumaningtias Eko Nurcahya Dewi Eva Nur Halimah Farika, Ummi Fathurrohman, Muhammad Dwilian Firna, Lyra Hana Netti Purasani Hanna Netti Purasani Hengky Pramusinto Ida Nur Aeni Ida Nur Aeni Ida Nur Aeni, Ida Nur Imas Nurani Islami Indrawati Indrawati Indri Murniawaty, Indri Ita Nuryana Jati, Kuat Waluyo Julia Rossa, Fadilla Kanaka, Salsabila Khoirunnisa, Indah Kiswanto Kiswanto Kumalaningrum, Anisa Lianingsih, Susmy Maghfiroh, Umi Minhatul Maula Moh Eko Saputro Mudrikah, Saringatun Narenda, Alfa Nariska, Setia Niam, Sufa’ah Hurumun Nina Farliana Ningrum, Indah Setia Ni’am, Sufa’Ah Hurumun Nurdian Susilowati Oriesta Dhea Budi Utamy Pamilih, Isnaeni Puji Harto Purasani, Hana Netti Putri Della Ramadhani5 Putri, Novita Della Rediana Setiyani, Rediana Retnoningrum Hidayah Riahmatika, Ishma Ridho, Muhammad Miftahur Rusdiana Rusdiana Saefullah, Muhamad Rekhan Salis, Abdul Rozaq Sandy Arief Satsya Yoga Baswara Selvia Rahayu Selvia Rahayu Sri Utami Tandiyo Rahayu Widiatami, Anna Widiyastuti, Maulina Wijang Sakitri Wisudani Rahmaningtyas Xavier Veda, Osvaldo