Sustainable : Jurnal Akuntansi
Vol 4 No 1 (2024): Volume 4 No 1, Mei 2024

PROFITABILITAS, KERAGAMAN GENDER, MANAGERIAL AGENCY COTS, DAN KAPASITAS OPERASI TERHADAP FINANCIAL DISTRESS

Kartika Sari, Fitry (Unknown)
Maharani, Rieska (Unknown)



Article Info

Publish Date
18 Jun 2024

Abstract

ABSTRACT The existence of Covid-19 had also affected the decline in activities and income of various business sectors. If the decrease in income occurred continuously, it was feared that it can cause financial distress and even bankruptcy. The purpose of research determined the Effect of Profitability, Gender Diversity, Managerial Agency Costs, and Operating Capacity on Financial Distress in Infrastructure, Utilities, and Transportation Sector Companies Listed on the Indonesia Stock Exchange for the 2018-2022 period. This study uses a quantitative approach. Data processing techniques using SPSS 16.0 for Windows were tested using multiple linear regression analysis method. The sampling technique used purposive sampling method in order to obtain a sample of 90 companies. The results show that partially (1) Profitability has a positive and significant effect on financial distress. (2) Gender Diversity had a positive and significant influence on financial distress. (3) Managerial agency costs had a positive and significant impact on financial distress. (4) Operating Capacity had a positive and significant impact on financial distress. While simultaneously Profitability, Gender Diversity, Managerial Agency Costs, and Operating Capacity had an influence on financial distress with an adjusted R square value of 34.2%.

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Journal Info

Abbrev

sustainable

Publisher

Subject

Economics, Econometrics & Finance

Description

Tujuan dari jurnal SUSTAINABLE adalah untuk menyebarluaskan hasil penelitian terapan di bidang akuntansi, keuangan, dan perbankan. SUSTAINABLE difokuskan untuk menjadi jurnal yang menerbitkan artikel ilmiah hasil penelitian terapan baik oleh akademisi, praktisi, dan asosiasi profesi. SUSTAINABLE ...