{"id":"https://openalex.org/W4312678024","doi":"https://doi.org/10.36733/juara.v11i1.2824","title":"PERAN PROFITABILITAS DALAM MEMODERASI PENGARUH INTELLECTUAL CAPITAL, LEVERAGE, DAN SALES GROWTH TERHADAP FINANCIAL DISTRESS","display_name":"PERAN PROFITABILITAS DALAM MEMODERASI PENGARUH INTELLECTUAL CAPITAL, LEVERAGE, DAN SALES GROWTH TERHADAP FINANCIAL DISTRESS","publication_year":2021,"publication_date":"2021-03-30","ids":{"openalex":"https://openalex.org/W4312678024","doi":"https://doi.org/10.36733/juara.v11i1.2824"},"language":"en","primary_location":{"id":"doi:10.36733/juara.v11i1.2824","doi":"https://doi.org/10.36733/juara.v11i1.2824","is_oa":true,"landing_page_url":"https://doi.org/10.36733/juara.v11i1.2824","pdf_url":null,"source":{"id":"https://openalex.org/S4394736108","display_name":"Jurnal Riset Akuntansi (JUARA)","issn_l":"2088-3382","issn":["2088-3382","2443-0641"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4210124146","host_organization_name":"Universitas Mahasaraswati Denpasar","host_organization_lineage":["https://openalex.org/I4210124146"],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Riset Akuntansi (JUARA)","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://doi.org/10.36733/juara.v11i1.2824","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5080495058","display_name":"Nunung Mulyatiningsih","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405275392","display_name":"Universitas BPD","ror":"https://ror.org/03h6w2256","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405275392"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Nunung Mulyatiningsih","raw_affiliation_strings":["Program Studi Akuntansi STIE Bank BPD Jateng"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Program Studi Akuntansi STIE Bank BPD Jateng","institution_ids":["https://openalex.org/I4405275392"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5086655676","display_name":"Suci Atiningsih","orcid":"https://orcid.org/0009-0006-7856-1838","observed_orcids":["https://orcid.org/0009-0006-7856-1838"]},"institutions":[{"id":"https://openalex.org/I4405275392","display_name":"Universitas BPD","ror":"https://ror.org/03h6w2256","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405275392"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Suci Atiningsih","raw_affiliation_strings":["Program Studi Akuntansi STIE Bank BPD Jateng"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Program Studi Akuntansi STIE Bank BPD Jateng","institution_ids":["https://openalex.org/I4405275392"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4405275392"],"apc_list":null,"apc_paid":null,"fwci":5.2334,"has_fulltext":true,"cited_by_count":27,"citation_normalized_percentile":{"value":0.95166992,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":87,"max":99},"biblio":{"volume":"11","issue":"1","first_page":"55","last_page":"74"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11653","display_name":"Financial Distress and Bankruptcy Prediction","score":0.9550999999046326,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11653","display_name":"Financial Distress and Bankruptcy Prediction","score":0.9550999999046326,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12123","display_name":"Financial Analysis and Corporate Governance","score":0.01810000091791153,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11849","display_name":"Intellectual Capital and Performance Analysis","score":0.0071000000461936,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/profitability","display_name":"profitability","score":0.9850000143051147},{"id":"https://openalex.org/keywords/intellectual-capital","display_name":"intellectual capital","score":0.7649999856948853},{"id":"https://openalex.org/keywords/financial-leverage","display_name":"leverage","score":0.9350000023841858},{"id":"https://openalex.org/keywords/sales-growth","display_name":"sales growth","score":1.0},{"id":"https://openalex.org/keywords/financial-distress","display_name":"financial distress","score":1.0},{"id":"https://openalex.org/keywords/moderating-effect","display_name":"moderating effect","score":0.9660000205039978},{"id":"https://openalex.org/keywords/indonesia-stock-exchange-listed-companies","display_name":"Indonesia Stock Exchange listed companies","score":0.75}],"concepts":[{"id":"https://openalex.org/C129361004","wikidata":"https://www.wikidata.org/wiki/Q2470236","display_name":"Profitability index","level":2,"score":0.8013705015182495},{"id":"https://openalex.org/C153083717","wikidata":"https://www.wikidata.org/wiki/Q6535263","display_name":"Leverage (statistics)","level":2,"score":0.7936899662017822},{"id":"https://openalex.org/C100363876","wikidata":"https://www.wikidata.org/wiki/Q690661","display_name":"Nonprobability sampling","level":3,"score":0.6880598068237305},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6030685305595398},{"id":"https://openalex.org/C2984760201","wikidata":"https://www.wikidata.org/wiki/Q1785212","display_name":"Financial distress","level":2,"score":0.6007134318351746},{"id":"https://openalex.org/C2780838347","wikidata":"https://www.wikidata.org/wiki/Q1329252","display_name":"Intellectual capital","level":2,"score":0.458195298910141},{"id":"https://openalex.org/C139265228","wikidata":"https://www.wikidata.org/wiki/Q5283089","display_name":"Distress","level":2,"score":0.42194464802742004},{"id":"https://openalex.org/C2908647359","wikidata":"https://www.wikidata.org/wiki/Q2625603","display_name":"Population","level":2,"score":0.3670721650123596},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.3439810872077942},{"id":"https://openalex.org/C73283319","wikidata":"https://www.wikidata.org/wiki/Q1416617","display_name":"Financial system","level":1,"score":0.2692306637763977},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.07106003165245056},{"id":"https://openalex.org/C542102704","wikidata":"https://www.wikidata.org/wiki/Q183257","display_name":"Psychotherapist","level":1,"score":0.0},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.0},{"id":"https://openalex.org/C149923435","wikidata":"https://www.wikidata.org/wiki/Q37732","display_name":"Demography","level":1,"score":0.0},{"id":"https://openalex.org/C119857082","wikidata":"https://www.wikidata.org/wiki/Q2539","display_name":"Machine learning","level":1,"score":0.0},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.36733/juara.v11i1.2824","doi":"https://doi.org/10.36733/juara.v11i1.2824","is_oa":true,"landing_page_url":"https://doi.org/10.36733/juara.v11i1.2824","pdf_url":null,"source":{"id":"https://openalex.org/S4394736108","display_name":"Jurnal Riset Akuntansi (JUARA)","issn_l":"2088-3382","issn":["2088-3382","2443-0641"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4210124146","host_organization_name":"Universitas Mahasaraswati Denpasar","host_organization_lineage":["https://openalex.org/I4210124146"],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Riset Akuntansi (JUARA)","raw_type":"journal-article"},{"id":"pmh:oai:oai.e-journal.unmas.ac.id:article/2824","doi":null,"is_oa":true,"landing_page_url":"https://e-journal.unmas.ac.id/index.php/juara/article/view/2824","pdf_url":"https://e-journal.unmas.ac.id/index.php/juara/article/download/2824/2187","source":{"id":"https://openalex.org/S4394736108","display_name":"Jurnal Riset Akuntansi (JUARA)","issn_l":"2088-3382","issn":["2088-3382","2443-0641"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4210124146","host_organization_name":"Universitas Mahasaraswati Denpasar","host_organization_lineage":["https://openalex.org/I4210124146"],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"10.36733/juara.v11i1","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"doi:10.36733/juara.v11i1.2824","doi":"https://doi.org/10.36733/juara.v11i1.2824","is_oa":true,"landing_page_url":"https://doi.org/10.36733/juara.v11i1.2824","pdf_url":null,"source":{"id":"https://openalex.org/S4394736108","display_name":"Jurnal Riset Akuntansi (JUARA)","issn_l":"2088-3382","issn":["2088-3382","2443-0641"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4210124146","host_organization_name":"Universitas Mahasaraswati Denpasar","host_organization_lineage":["https://openalex.org/I4210124146"],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Riset Akuntansi (JUARA)","raw_type":"journal-article"},"sustainable_development_goals":[{"display_name":"Decent work and economic growth","score":0.6710000038146973,"id":"https://metadata.un.org/sdg/8"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4312678024.pdf","grobid_xml":"https://content.openalex.org/works/W4312678024.grobid-xml"},"referenced_works_count":13,"referenced_works":["https://openalex.org/W2268081535","https://openalex.org/W2589819104","https://openalex.org/W2605990181","https://openalex.org/W2797419741","https://openalex.org/W2903207499","https://openalex.org/W2912077663","https://openalex.org/W2915395814","https://openalex.org/W2962694441","https://openalex.org/W2966415629","https://openalex.org/W2991192303","https://openalex.org/W3042509856","https://openalex.org/W3121229892","https://openalex.org/W7010462050"],"related_works":["https://openalex.org/W3177224044","https://openalex.org/W7217899219","https://openalex.org/W4393154376","https://openalex.org/W7222944339","https://openalex.org/W4393169142","https://openalex.org/W4328052827","https://openalex.org/W3199219902","https://openalex.org/W4285595786","https://openalex.org/W7005218539","https://openalex.org/W7217359066"],"abstract_inverted_index":{"This":[0],"study":[1,56],"aims":[2],"to":[3,44,131,141,150,159],"provide":[4],"empirical":[5],"evidence":[6],"regarding":[7],"the":[8,14,40,63,70,106,120,151,162,171],"role":[9],"of":[10,16,28,50,108,122,167],"profitability":[11,115],"in":[12,54,143,157,170],"moderating":[13],"effect":[15,83,90,99,107,121],"intellectual":[17,78,109],"capital,":[18],"leverage":[19,123],"and":[20,34,61,124,154,164],"sales":[21,125],"growth":[22,95,126],"on":[23,39,84,91,100,111,127],"financial":[24,85,92,101,112,128,152,155,168],"distress.":[25,86,93,102,129],"The":[26,74],"population":[27],"this":[29,55],"research":[30],"is":[31,67,133],"infrastructure,":[32],"utility":[33],"transportation":[35],"sector":[36],"companies":[37],"listed":[38],"BEI":[41],"from":[42],"2014":[43],"2018":[45],"with":[46,69],"a":[47,81,97,139,144],"total":[48],"sample":[49],"155":[51],"companies.":[52],"Sampling":[53],"using":[57,62],"purposive":[58],"sampling":[59],"method":[60],"statistical":[64],"test":[65],"tool":[66],"PLS-SEM":[68],"WarpPLS":[71],"5.0":[72],"program.":[73],"results":[75],"showed":[76],"that":[77],"capital":[79,110],"has":[80,88,96],"negative":[82],"Leverage":[87],"no":[89],"Sales":[94],"positive":[98],"Profitability":[103],"can":[104,117],"moderate":[105,119],"distress,":[113],"but":[114],"was":[116],"not":[118],"Contribution":[130],"investors":[132],"taken":[134],"into":[135],"consideration":[136],"before":[137],"making":[138],"decision":[140],"invest":[142],"company,":[145],"namely":[146],"by":[147],"paying":[148],"attention":[149],"statements":[153],"ratios":[156],"order":[158],"find":[160],"out":[161],"good":[163],"bad":[165],"effects":[166],"distress":[169],"company.":[172]},"counts_by_year":[{"year":2026,"cited_by_count":7},{"year":2025,"cited_by_count":4},{"year":2024,"cited_by_count":6},{"year":2023,"cited_by_count":8},{"year":2021,"cited_by_count":1},{"year":2012,"cited_by_count":1}],"updated_date":"2026-11-10T11:39:43.021295","created_date":"2023-01-05T00:00:00"}
