HUMAN INTELLECTUAL CAPITAL, AGE OF DIRECTORS, AND FINANCIAL DISTRESS OF SERVICE COMPANIES
ABSTRACT This 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 u...
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Universitas PGRI Madiun,
2023-04-01T00:00:00Z.
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| 100 | 1 | 0 | |a Y Anni Aryani |e author |
| 700 | 1 | 0 | |a Larasati Septendita |e author |
| 700 | 1 | 0 | |a Taufiq Arifin |e author |
| 245 | 0 | 0 | |a HUMAN INTELLECTUAL CAPITAL, AGE OF DIRECTORS, AND FINANCIAL DISTRESS OF SERVICE COMPANIES |
| 260 | |b Universitas PGRI Madiun, |c 2023-04-01T00:00:00Z. | ||
| 500 | |a 2302-6251 | ||
| 500 | |a 2477-4995 | ||
| 500 | |a 10.25273/jap.v11i2.10693 | ||
| 520 | |a ABSTRACT This 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. ABSTRAK Riset 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. | ||
| 546 | |a EN | ||
| 546 | |a ID | ||
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| 690 | |a sumber daya manusia | ||
| 690 | |a age of director | ||
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| 690 | |a modal intelektual | ||
| 690 | |a usia direksi | ||
| 690 | |a Education | ||
| 690 | |a L | ||
| 690 | |a Education (General) | ||
| 690 | |a L7-991 | ||
| 690 | |a Accounting. Bookkeeping | ||
| 690 | |a HF5601-5689 | ||
| 655 | 7 | |a article |2 local | |
| 786 | 0 | |n Assets: Jurnal Akuntansi dan Pendidikan, Vol 12, Iss 1, Pp 1-11 (2023) | |
| 787 | 0 | |n http://e-journal.unipma.ac.id/index.php/assets/article/view/10693 | |
| 787 | 0 | |n https://doaj.org/toc/2302-6251 | |
| 787 | 0 | |n https://doaj.org/toc/2477-4995 | |
| 856 | 4 | 1 | |u https://doaj.org/article/99a82c8155af4b7c8abf91921cae7f08 |z Connect to this object online. |