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Asian Institute of Research, Journal Publication, Journal Academics, Education Journal, Asian Institute
Asian Institute of Research, Journal Publication, Journal Academics, Education Journal, Asian Institute

Economics and Business

Quarterly Reviews

ISSN 2775-9237 (Online)

asian institute research, jeb, journal of economics and business, economics journal, accunting journal, business journal, managemet journal
asian institute research, jeb, journal of economics and business, economics journal, accunting journal, business journal, managemet journal
asian institute research, jeb, journal of economics and business, economics journal, accunting journal, business journal, managemet journal
asian institute research, jeb, journal of economics and business, economics journal, accunting journal, business journal, managemet journal
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Published: 18 December 2023

Directors Gender Diversity, Company Size, Sales Growth against Financial Pressure with Intellectual Capital as Moderation

Masno, Supratikta, Florentina Raines

Pamulang University, UIN Syarif Hidayatullah Jakarta

asian institute research, jeb, journal of economics and business, economics journal, accunting journal, business journal, management journal

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doi

10.31014/aior.1992.06.04.548

Pages: 214-229

Keywords: Financial Distress, Gender diversity, Intellectual Capital, Sales Growth, Intellectual Capital

Abstract

This research aims to analyze the factors that can influence financial distress. This study is a quantitative research as it explains the influence between variables through hypothesis testing. The research uses secondary data obtained from financial reports and annual reports with the research population being property and real estate companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. The sampling method used in this research is purposive sampling. The sample that met the criteria was 38 companies. The data analysis method used in this research is quantitative data analysis using the Eviews program to process data using panel data regression analysis. The results show that gender diversity and sales growth have a significant influence on financial distress, while firm size does not have a significant influence. Intellectual capital can moderate the influence of gender diversity on financial distress, but it cannot moderate the influence of firm size and sales growth on financial distress. Based on the results of this research, it is expected that company management pays attention to the proportion of gender diversity in top-level management. Additionally, sales growth should be accompanied by increased profits, meaning that the company can effectively manage its burdens.

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