PENGARUH DIVERSITAS GENDER, KONSENTRASI KEPEMILIKAN DAN PROPORSI KOMISARIS INDEPENDEN TERHADAP FINANCIAL DISTRESS DENGAN INTELLECTUAL CAPITAL SEBAGAI VARIABEL MODERASI

ROHMAN, SHOFI AULIA (2026) PENGARUH DIVERSITAS GENDER, KONSENTRASI KEPEMILIKAN DAN PROPORSI KOMISARIS INDEPENDEN TERHADAP FINANCIAL DISTRESS DENGAN INTELLECTUAL CAPITAL SEBAGAI VARIABEL MODERASI. S1 thesis, Universitas PGRI Madiun.

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Abstract

This study aims to test and provide empirical evidence regarding the effects of gender diversity, ownership concentration, and the proportion of independent commisioners on financial distress with intellectual capital as a moderating variable. The study was conducted on companies in the property and real estate sector listed on the Indonesia Stock Exchange (IDX) during the period 2020–2025. This study employs a quantitative approach using secondary data obtained from audited annual financial statements and company annual reports. The study population consists of 96 companies, while the sample size comprises 62 companies selected using purposive sampling. The data analysis technique used is multiple linear regression with moderated regression analysis (MRA) using IBM SPSS version 26. The result of this study indicate that ownership concentration and the proportion of independent commissioners have an effect on financial distress, while gender diversity has no effect on financial distress. Intellectual capital moderates the effect of the proportion of independent commissioners on financial distress. Intellectual capital does not moderate the effect of gender diversity and ownership concentration on financial distress.

Item Type: Thesis/Skripsi/Tugas Akhir (S1)
Kata Kunci: Kata Kunci: Diversitas Gender, Konsentrasi Kepemilikan, Proporsi Komisaris Independen, Financial Distress, Intellectual Capital Keywords: Gender Diversity, Ownership Concentration, Proportion of Independent Commisioners, Financial Distress, Intellectual Capital
Subjects: A Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: ROHMAN AULIA SHOFI
Date Deposited: 21 Sep 2026 05:27
Last Modified: 21 Sep 2026 05:27
URI: http://eprint.unipma.ac.id/id/eprint/9753

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