Home  /  E-Jurnal Akuntansi  /  Vol: 32 Núm: 7 Par: 0 (2022)  /  Article
ARTICLE
TITLE

Intellectual Capital Performance, Prestasi Reputasi Perusahaan dan Financial Distress

SUMMARY

The company's going concern ability should be able to compete and survive in business activities to avoid financial distress. This study aims to determine the effect of intellectual capital performance, company achievement, company reputation, profitability, and leverage on financial distress. This study uses samples from manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. The sample used was 125 observations taken using purposive sampling technique. Data analysis was performed using logistic regression analysis. The results showed that the performance of intellectual capital and profitability had a negative effect on financial distress and leverage had a positive effect on financial distress. Meanwhile, company achievement and company reputation have no effect on financial distress.Keywords: Intellectual Capital Performance; Company Achievement; Company Reputation; Financial Distress.

 Articles related

Caroline Oktavia Gunawan,Kazia Laturette,Yopy Junianto    

This study aims to examine the effect of intellectual capital on the financial performance of manufacturing companies in the consumer goods sector before and during the Covid-19 period being listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 ... see more


Bustamam Bustamam,Dhenni Aditia    

This study aimed to examine effect of intellectual capital, cost of intermediation, and islamicity performance index on profitability of Islamic Banks Indonesia. Data was collected from financial reports of 44 Islamic Banks that are registered in Indones... see more


Medeleen Florencia Kawilarang, Fransiskus E. Daromes, Paulus Tangke    

This research investigates the effect of intellectual capital on sustainable growth and investigates the moderating role of green innovation strategy in the relationship between intellectual capital and sustainable growth. This research collected 20 comp... see more

Revista: AJAR

Yuliati Galuh Nur Safitri,Nurul Hasanah Uswati Dewi    

Firm value is the investor's perception of the level of success of the company which is reflected in the stock price. The higher the value of the company, the greater the prosperity that will be received by the shareholders. This study aims to see the ef... see more


Veronika Maharani Lim,Eny Maryanti    

This study aims to determine the effect of intellectual capital, capital structure and good corporate governance on firm value with financial performance as an invervening variable. Banking companies listed on the Indonesia Stock Exchange (IDX) are the s... see more