THE EFFECT OF ASSET TANGIBILITY, COMPANY AGE, COMPANY SIZE, AND BOARD GENDER DIVERSITY ON FINANCIAL DISTRESS IN PROPERTY SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN THE PERIOD 2022-2024

Trivalia, Viola
Novius, Andri

International Journal of Business and Information Technology
Vol. 7 No. 1 (2026): June

This study was conducted to determine the effect of Asset Tangibility, Company Age, Company Size, and Board Gender Diversity on Financial Distress in companies in the Property and Real Estate sector listed on the Indonesia Stock Exchange (IDX) for the period 2022–2024. Using purposive sampling, a total of 64 company samples were obtained for this study. Eviews 12 was used to process and analyze the data for panel data regression. The results showed that asset tangibility had no effect on financial distress. Meanwhile, company age, company size, and board gender diversity had an effect on financial distress. The contribution of the independent variables in explaining their effect on financial distress was 99,2%, while the rest was influenced by other variables outside the scope of this study.