Pengaruh Intellectual Capital dan Gender Diversity Terhadap Financial Distress dengan Earning Management Sebagai Variabel Intervening pada Perusahaan Sektor Telekomunikasi yang Terdaftar di Bei Periode 2018-2022

Abstract

This study aims to determine and analyze the effect of Intellectual Capital and Gender Diversity on Financial Distress with Earning Management as an Intervening variable in telecommunications sector companies listed on the IDX for the period 2018-2022. This research is associative with a quantitative approach and the type of data used is secondary data obtained from financial reports published on the Indonesia Stock Exchange web page (www.idx.co.id) and related company websites. The population in this study were telecommunications sector companies listed on the Indonesia Stock Exchange for the period 2018-2022, totaling 16 companies and the entire population was sampled in this study. The analysis technique used is the panel data multiple linear analysis technique with an approach using the Random Effect Model and the Common Effect Model. The results of this study indicate that Intellectual Capital has a positive and insignificant effect on Financial Distress, Gender Diversity has a negative and insignificant effect on Financial Distress, Intellectual Capital has a positive and insignificant effect on Earning Management, Gender Diversity has a positive and significant effect on Earning Management, Intellectual Capital has no effect on Financial Distress through Earning Management, Gender Diversity has no effect on Financial Distress through Earning Management.