Update Artikelilmiah: 47032

YOGI NUR RAHMADANI

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Abstrak (Bhs. Indonesia)

Penelitian ini bertujuan untuk menguji pengaruh Corporate Social Responbility, Gender Diversity, Intellectual Capital terhadap Financial Distress. Sampel penelitian berjumlah 19 Perusahaan Consumer Cyclical yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2021-2023 yang dipilih menggunakan teknik purposive sampling dengan total observasi 57. Penelitian ini menggunakan teknis analisis data regresi berganda dengan variabel dependen adalah financial distress dan variabel independen adalah Corporate Social Responbility, Gender Diversity, dan Intellectual Capital. Hasil penelitian menunjukkan bahwa Corporate Social Responsibility berpengaruh negatif terhadap Financial Distress. Sedangkan, Gender Diversity dan Intellectual Capital berpengaruh positif terhadap Financial Distress. Penelitian ini menunjukkan bahwa Perusahaan Consumer Cyclical perlu meningkatkan pengungkapan CSR sesuai pedoman Global Reporting Initiative (GRI) karena pengungkapan CSR yang tinggi dapat menurunkan tingkat financial distress, meningkatkan legitimasi masyarakat, dan menarik minat pemegang saham untuk berinvestasi.

Abtrak (Bhs. Inggris)

This study aims to examine the effect of Corporate Social Responsibility, Gender Diversity, Intellectual Capital on Financial Distress. The research sample amounted to 19 Consumer Cyclical Companies listed on the Indonesia Stock Exchange (IDX) from 2021-2023 which were selected using purposive sampling technique with a total of 57 observations. This study uses multiple regression data analysis techniques with the dependent variable being financial distress and the independent variables being Corporate Social Responsibility, Gender Diversity, and Intellectual Capital. The results showed that Corporate Social Responsibility has a negative effect on Financial Distress. Meanwhile, Gender Diversity and Intellectual Capital have a positive effect on Financial Distress. This study shows that Consumer Cyclical Companies need to increase CSR disclosure according to Global Reporting Initiative (GRI) guidelines because high CSR disclosure can reduce the level of financial distress, increase public legitimacy, and attract shareholders to invest.

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