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All Journal Journal of Economic, Bussines and Accounting (COSTING) Asian Journal of Management, Entrepreneurship and Social Science
Andy Dwi Bayu Bawono
Universitas Muhammadiyah Surakarta, INDONESIA
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Analysis of Factors Affecting Financial Distress With Intelectual Capital as Moderation (Case Analysis of Retail Companies in 2017-2020) Dessy Ambarsari; Triyono Triyono; Andy Dwi Bayu Bawono
Asian Journal of Management, Entrepreneurship and Social Science Vol. 2 No. 04 (2022): November,Asian Journal of Management, Entrepreneurship and Social Science
Publisher : Cita Konsultindo Research Center

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Abstract

This research aimed to find out factors affecting financial distress, and how intellectual capital capabilities and moderate the factors affecting financial distress. The main difference was intellectual capital usage as a moderation variables that has never been used in previous studies. This study used MRA with SPSS 26.0 as an analysis tool. The sample used in this study was retail companies listed on the IDX in the 2017-2020 of 72 companies. The analysis results showed that profitability, liquidity, leverage, and sales growth have a negative and significant on financial distress and intellectual capital moderating the effect of profitability, liquidity, leverage, and sales growth on financial distress both partially and jointly
PENGARUH BEBAN PAJAK TANGGUHAN, UKURAN PERUSAHAAN, DAN DEBT TO ASSETS TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI Garneta Ratu Marmora Zillullah; Andy Dwi Bayu Bawono
Journal of Economic, Bussines and Accounting (COSTING) Vol. 7 No. 6 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.14336

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh beban pajak tangguhan, ukuran perusahaan, dan debt to assets ratio terhadap nilai perusahaan, dengan mempertimbangkan profitabilitas sebagai variabel moderasi. Variabel-variabel tersebut dianggap relevan karena mencerminkan aspek keuangan dan strategi perusahaan yang dapat memengaruhi persepsi investor terhadap nilai perusahaan. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder dari laporan keuangan perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode tertentu. Teknik analisis yang digunakan meliputi uji regresi linear berganda dan uji moderasi dengan metode moderated regression analysis (MRA). Hasil penelitian ini diharapkan memberikan kontribusi teoretis dalam pengembangan literatur tentang manajemen keuangan serta memberikan implikasi praktis bagi manajer perusahaan dalam pengambilan keputusan strategis untuk meningkatkan nilai perusahaan. Temuan ini juga diharapkan dapat membantu investor dalam mengevaluasi kinerja dan prospek perusahaan sebelum melakukan investasi.
Co-Authors Dessy Ambarsari Garneta Ratu Marmora Zillullah Triyono Triyono