Miska Anayya, . (2026) PENGARUH ARUS KAS OPERASI, KAPASITAS OPERASI DAN MODAL INTELEKTUAL TERHADAP FINANCIAL DISTRESS. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This study aims to re-examine the influence of operating cash flow, operating capacity, and intellectual capital on the probability of financial distress in property and real estate companies listed on the Indonesia Stock Exchange during the 2022–2024 period. The research is motivated by the slow post-pandemic recovery of the property sector and the inconsistency of previous findings regarding internal company factors that determine financial distress conditions. This study employs a quantitative approach using secondary data obtained from audited annual financial reports. The sample was selected using a purposive sampling technique, resulting in 64 companies with a total of 192 observations. Financial distress was measured using the Grover model, operating cash flow was calculated through liquidity ratios, operating capacity was proxied by total asset turnover, and intellectual capital was measured using the Modified Value Added Intellectual Coefficient (MVAIC). Data were analyzed using logistic regression. The results show that operating cash flow has no significant effect on the probability of financial distress, indicating that cash generated from operating activities is not an adequate indicator for reflecting the level of financial distress risk. Conversely, operating capacity and intellectual capital have a significant negative effect, meaning that the more efficiently companies utilize their assets and the stronger their intellectual capital, the lower the probability of experiencing financial distress.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No.Panggil: 2210112062] [Pembimbing: Satria Yudhia Wijaya] [Ketua Penguji: Masripah] [Penguji 1: Ranti Nugraheni] |
| Uncontrolled Keywords: | Financial Distress, Operating Cash Flow, Operating Capacity, Intellectual Capital |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | MISKA ANAYYA |
| Date Deposited: | 08 Apr 2026 03:29 |
| Last Modified: | 08 Apr 2026 03:29 |
| URI: | http://repository.upnvj.ac.id/id/eprint/41683 |
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