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All Journal Jurnal Reviu Akuntansi dan Keuangan Diponegoro Journal of Accounting Jurnal Keuangan dan Perbankan Dinamika Pendidikan Edueksos : Jurnal Pendidikan Sosial & Ekonomi Jurnal Kajian Akuntansi AFEBI Islamic Finance and Economic Review Surya Abdimas Value: Jurnal Manajemen dan Akuntansi BERNAS: Jurnal Pengabdian Kepada Masyarakat Madaniya Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Indonesian Journal of Devotion and Empowerment (IJDE)
Anna Kania Widiatami
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Religion Agriculture, Biological Sciences & Forestry Humanities Dentistry Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Neuroscience Nursing Public Health Social Sciences Veterinary Other

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Journal : Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit

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Do Managerial Ownership, Gender Diversity, and Intellectual Capital Matter in Predicting State-Owned Companies Financial Distress? Anna Kania Widiatami; Dhifah Amaliyah Fadli; Ida Nur Aeni; Ratieh Widhiastuti; Ahmad Nurkhin
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 10 No. 1 (2023)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jreksa.v10i1.7757

Abstract

The downward movement of some Indonesian state-owned companies during the pandemic because of financial problems has resulted in more public scrutiny of the companies. Managers need to take extra caution to prevent the occurrence of financial distress. This study investigated the role of managerial ownership, gender diversity, and intellectual capital in predicting financial distress in state-owned companies. In doing so, three research hypotheses were formulated. Based on the purposive sampling method, 19 state-owned companies in the Indonesia Stock Exchange (IDX) were selected as the research sample. Secondary data from each company's annual report from 2017 to 2020 were documented, resulting in 76 firm-year data as the final sample. The panel data regression was applied to test the hypotheses. A robustness test was also carried out to check the result's consistency. The study reports that intellectual capital had a positive impact in predicting financial distress, while managerial ownership and gender diversity did not affect it. These results may provide insight for managers of state-owned companies to prevent financial distress earlier by increasing their intellectual capital.
Co-Authors - FACHRURROZIE Afrida unti Fatimatuzzahro Agung Yulianto Agus Wahyudin Ahmad Nurkhin Anis Susanti Badingatus Solikhah Baswara, Satsya Yoga Deni Dwi Aryani Dhifah Amaliyah Fadli Dwi Puji Astuti DWI PUJI ASTUTI Eka Susanti Hasan Mukhibad Ida Nur Aeni Ida Nur Aeni, Ida Nur Mudrikah, Saringatun Muhsin, Muhsin Nur Cahyonowati Pitaloka, Lola Kurnia Puji Novita Sari Ratieh Widhiastuti S Martono Shova Shovuro Trisni Suryarini Widia, Syam