The Influence Of Gender Diversity, Intellectual Capital, Inventory Turnover And Profitability On Financial Distress

The purpose of this study was to determine the effect of gender diversity, intellectual capital, inventory turnover and profitability on financial distress in mining sector companies listed on the Indonesia Stock Exchange (IDX). The research time period used is 5 years, namely the period 2017 – 2021. The population of this study includes all mining sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2017-2021. The sampling technique in this study uses a purposive sampling technique. Based on the established criteria, 13 companies were obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is logical regression analysis of panel data. The results showed that gender diversity, intellectual capital and inventory turnover had no effect on financial distress. Meanwhile, profitability has a significant negative effect on financial distress, and gender diversity, intellectual capital, inventory turnover and profitability together have an effect on financial distress.

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Publication Details

Journal
BALANCE Economic Business Management and Accounting Journal
Published
2025-07-19
DOI
https://doi.org/10.30651/blc.v22i2.24596
Citations
1
Primary Topic
Working Capital and Financial Performance
Type
article
Field-Weighted Citation Impact
3.91
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article

The Influence Of Gender Diversity, Intellectual Capital, Inventory Turnover And Profitability On Financial Distress

Dirvi Surya Abbas, Daniel Rahandri, Crhista Magdalena, Dhesty Priadini et al.
1 citations
BALANCE Economic Business Management and Accounting Journal
Working Capital and Financial Performance
3.91
article

The Influence Of Gender Diversity, Intellectual Capital, Inventory Turnover And Profitability On Financial Distress

Dirvi Surya Abbas, Daniel Rahandri, Crhista Magdalena, Dhesty Priadini, Diva Silvia Anggraeni
article en
1 citations

Abstract

The purpose of this study was to determine the effect of gender diversity, intellectual capital, inventory turnover and profitability on financial distress in mining sector companies listed on the Indonesia Stock Exchange (IDX). The research time period used is 5 years, namely the period 2017 – 2021. The population of this study includes all mining sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2017-2021. The sampling technique in this study uses a purposive sampling technique. Based on the established criteria, 13 companies were obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is logical regression analysis of panel data. The results showed that gender diversity, intellectual capital and inventory turnover had no effect on financial distress. Meanwhile, profitability has a significant negative effect on financial distress, and gender diversity, intellectual capital, inventory turnover and profitability together have an effect on financial distress.

BALANCE Economic Business Management and Accounting JournalVol. 22(2)
Universitas Muhammadiyah Tangerang (ID)
Openalex Percentile: Top 6%
Working Capital and Financial Performance
3.91
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