Zen, Ghaniya Azzahra (2026) Pengaruh Tata Kelola Perusahaan dan Tanggung Jawab Sosial Perusahaan Terhadap Kesulitan Keuangan dimoderasi Profitabilitas (Studi Empiris pada Perusahaan Sektor Properti & Real Estat yang Terdaftar di BEI Tahun 2022-2024). Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
The property and real estate sector is one of the industries that is vulnerable to financial pressure due to its asset intensive business characteristics and reliance on long-term financing. The occurrence of debt restructuring and bankruptcy among several listed property and real estate companies indicates the presence of financial distress within the sector. This study aims to examine the effects of independent commissioners, audit committees, and corporate social responsibility on financial distress, with profitability serving as a moderating variable, in property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. This study employs a quantitative approach using secondary data obtained from companies annual reports and sustainability reports. The research sample was selected using a purposive sampling method based on predetermined criteria. The data were analyzed using logistic regression with IBM SPSS Statistics Version 26. Financial distress was measured using the Altman Z Score model and subsequently classified as a dummy variable, while profitability was proxied by Return on Assets (ROA). The results indicate that independent commissioners and corporate social responsibility have a significant negative effect on financial distress, whereas the audit committee has no significant effect on financial distress. Furthermore, profitability significantly moderates the relationship between independent commissioners and financial distress, as well as the relationship between corporate social responsibility and financial distress. However, profitability does not moderate the relationship between the audit committee and financial distress.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Ghaniya Azzahra Zen | ||||||||
| Date Deposited: | 06 Jul 2026 01:31 | ||||||||
| Last Modified: | 06 Jul 2026 01:47 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/54612 |
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