Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal IIJSE
Titerlie, Indriana
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
The Role of Audit Quality in Moderating the Effect of Corporate Social Responsibility and Capital Structure on Financial Distress Titerlie, Indriana; Christian, Michael
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 1 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.7419

Abstract

This study investigates the impact of corporate social responsibility and capital structure on financial distress, as well as the moderating influence of audit quality, within transportation and logistics firms listed on the Indonesia Stock Exchange from 2021 to 2023. Data from 102 firm-year observations across 34 organizations were examined employing multiple linear regression and moderation analysis via SPSS version 26. The findings demonstrate that corporate social responsibility (CSR) has a negative but insignificant effect on financial distress, suggesting that CSR activities have not yet contributed meaningfully to financial stability. Conversely, capital structure exerts a substantial negative impact, suggesting that proficient management aids in alleviating the danger of financial distress. Audit quality does not moderate the relationship between CSR and financial distress but it greatly diminishes the impact of capital structure. This outcome indicates that while a robust capital structure might mitigate financial distress, high-quality audits may uncover latent risks, potentially undermining the apparent efficacy of financing options. The results underscore the necessity of integrating CSR with financial risk management and the relevance of meticulously evaluating the influence of audit quality on financial reporting.
Co-Authors Christian, Michael