PENGARUH INTELLECTUAL CAPITAL TERHADAP FINANCIAL DISTRESS DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL INTERVENING

Oktaviani, Reza Dwi (2025) PENGARUH INTELLECTUAL CAPITAL TERHADAP FINANCIAL DISTRESS DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL INTERVENING. Sarjana (S1) thesis, Universitas Islam 45.

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Abstract

The Effect of Intellectual Capital on Financial Distress with Corporate Governance as an Intervening Variable, this study aims to determine the effect of intellectual capital on financial distress through corporate governance. The type of research used in this study is quantitative research using secondary data in the form of financial reports. The analysis method used in this study consists of descriptive statistics, classical assumption test, path analysis, and hypothesis testing using SPSS software version 25. Sampling in this study using purposive sampling technique. The number of samples in the study were 243 samples from 81 companies in the Consumer Cyclicals sector listed on the Indonesia Stock Exchange for the period 2021-2023. The results showed that Intellectual Capital has a negative and significant effect on Financial Distress. Intellectual Capital has a positive and significant effect on Corporate Governance as an intervening variable. Corporate Governance as an intervening variable has a negative and significant effect on Financial Distress. And Corporate Governance shows that it is able to indirectly mediate the effect of Intellectual Capital on Financial Distress.

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