Pengaruh Kepemilikan Manajerial terhadap Financial Distress dengan Teknologi Informasi sebagai Variabel Moderasi

  • Fitri Nur Aidha Prodi Akuntansi, Fakultas Ekonomi, Universitas Negeri Surabaya
  • Lintang Venusita Prodi Akuntansi, Fakultas Ekonomi, Universitas Negeri Surabaya

Abstract

This research was conducted to see the effect of managerial ownership on financial distress with information technology as a moderating variable. Population was the company of manufacturing industries that had been registered on the IDX (Indonesia Stock Exchage) for the 2017-2019 period. Data collection using purposive sampling technique and obtained as many as 26 companies. The analysis used in this study is moderated regression analysis (MRA) using the IBM SPSS version 24 program. The result of this study indicate that the management’s share ownership has a positive and significant effect on the occurred financial distress in the company. While the information technology variable as moderation cannot strengthen or weaken the relationship between the variable of managerial ownership and financial distress.

Published
2021-06-29
How to Cite
Fitri Nur Aidha, & Lintang Venusita. (2021). Pengaruh Kepemilikan Manajerial terhadap Financial Distress dengan Teknologi Informasi sebagai Variabel Moderasi. Journal of Public and Business Accounting, 2(1), 1-9. https://doi.org/10.31328/jopba.v2i1.136
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