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Pengaruh Intellectual Capital, Kinerja Keuangan Dan Operating Capacity Terhadap Financial Distress Dengan Siklus Hidup Perusahaan Sebagai Variabel Moderasi : (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia) Desy Pri Cahaya Sibarani; Nera Marinda Machdar
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 3 No. 1 (2024): Januari : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v3i1.1960

Abstract

In the current economic development, every company must be able to compete fiercely and toughly in the business world. The tighter the competition faced, the greater the desire and motivation of each company to improve its company in achieving its respective targets and goals. This ongoing competition requires every company to be able to maintain its business excellence. The business excellence of a company can be seen from how a company has the values โ€‹โ€‹of knowledge, expertise, innovation and other intellectual assets owned by individuals, companies or organizations. Another advantage that can be assessed is how the company can carry out its operations well, and the extent to which a company can produce or produce goods or services. Apart from that, we can also see how a company can manage its finances well in achieving an entity's financial goals.
Pengaruh Modal Intelektual, Solvabilitas dan Pertumbuhan Penjualan terhadap Kesulitan Keuangan : (Emiten Properti dan Real Estate pada Bursa Efek Indonesia Periode 2020-2023) Desy Pri Cahaya Sibarani; Wastam Wahyu Hidayat; Gilbert Rely
Jurnal Riset Ekonomi dan Akuntansi Vol. 3 No. 1 (2025): JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v3i1.3071

Abstract

This study aims to examine the influence of Intellectual Capital, Solvency, and Sales Growth on Finansial Distress. The population in this research consists of all Real Estate Companies listed on the Indonesia Stock Exchange during the 2020โ€“2023 period. The variables used in this study are Finansial Distress as the dependent variable; Intellectual Capital, Solvency, and Sales Growth as the independent variables;. The sampling technique used was the purposive sampling method and obtained 16 company samples. The analysis methods used were Descriptive Statistical Analysis, Clasycal Assumption Test, Mulitple Linear Regression Analysis and Hypothesis Testing. The results of this study indicate that Intellectual Capital have a negatif effect on Finansial Distress, Solvency have a positif effect of Finansial Distress and Sales Growth have a negatif effect on Finansial Distress.