Assets: Jurnal Akuntansi dan Pendidikan
Vol 12, No 1 (2023)

HUMAN INTELLECTUAL CAPITAL, AGE OF DIRECTORS, AND FINANCIAL DISTRESS OF SERVICE COMPANIES

Y Anni Aryani (Universitas Sebelas Maret)
Larasati Septendita (Universitas Sebelas Maret)
Taufiq Arifin (Universitas Sebelas Maret)



Article Info

Publish Date
27 Apr 2023

Abstract

ABSTRACTThis study investigates the influence of human intellectual capital and the age of directors on financial distress in service companies listed in the Indonesia Stock Exchange (IDX) year 2014-2021. We employ purposive sampling method to select the sample used in this study. Furthermore, we used a logistic regression model with STATA to test the hypotesis. We provide evidence that human intelectual capital negatively impact financial distress. On the other hand, the age of directors positively influence financial distress. In addition, the control variable net profit margin negatively influences financial distress, while other control variables proved to be no influence on financial distress.ABSTRAKRiset ini bertujuan untuk menguji efek modal intelektual dan usia direksi terhadap financial distress perusahaan jasa yang terdaftar di Bursa Efek Indonesia tahun 2014-2021. Kami menggunakan metode purposive sampling untuk menentukan sample yang digunakan dalam riset ini. Lebih lanjut, kami menggunakan model regresi logistik untuk menguji hipotesa dalam riset ini. Dengan bantuan software STATA, kami menemukan bahwa modal intelektual berpengaruh negatif terhadap financial distress perusahaan. Sebaliknya, usia direksi berpengaruh positif terhadap financial distress. Kami juga menemukan bahwa diantara variabel kontrol yang digunakan dalam riset ini, hanya net profit margin mempengaruhi financial distress dengan arah negatif.

Copyrights © 2023






Journal Info

Abbrev

assets

Publisher

Subject

Economics, Econometrics & Finance Education Social Sciences

Description

ASSETS is an accounting term that means property. Together with the hope and spirit of our study program, ASSETS is expected to be a valuable repository that holds the results of thinking and research in the field of accounting and education. Our accounting and education sub-areas include financial ...