Proceedings of the 5th International Conference on Accounting and Finance (ICAF 2019)

The Effect of Activity, Firm Growth, and Intellectual Capital to Predict Financial Distress (An Empirical Study on Companies Listed in the Indonesia Stock Exchange and Malaysia Stock Exchange in 2015-2017)

Authors
Ietje Nazaruddin, Ryan Ananda Daulay
Corresponding Author
Ietje Nazaruddin
Available Online November 2019.
DOI
10.2991/icaf-19.2019.13How to use a DOI?
Keywords
Activity, Sales Growth, Intellectual Capital, Financial Distress
Abstract

This research aimed to determine the effect of activity, sales growth and intellectual capital, to predict financial distress on manufacture company in Indonesia and Malaysia. Samples of the research were manufacture companies listed in Indonesia Stock Exchange and Malaysia Stock Exchange in 2015-2017. This research regarded secondary data which were collected using purposive sampling technique including 234 samples in Indonesia and 255 samples in Malaysia. SPSS version 21 was employed as data analysis tool. The results of the research showed that activity and sales growth had no effect on the prediction of financial distress, while intellectual capital had significantly negative effect to predict financial distress in Indonesia and Malaysia.

Copyright
© 2019, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the 5th International Conference on Accounting and Finance (ICAF 2019)
Series
Advances in Economics, Business and Management Research
Publication Date
November 2019
ISBN
978-94-6252-834-5
ISSN
2352-5428
DOI
10.2991/icaf-19.2019.13How to use a DOI?
Copyright
© 2019, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

TY  - CONF
AU  - Ietje Nazaruddin
AU  - Ryan Ananda Daulay
PY  - 2019/11
DA  - 2019/11
TI  - The Effect of Activity, Firm Growth, and Intellectual Capital to Predict Financial Distress (An Empirical Study on Companies Listed in the Indonesia Stock Exchange and Malaysia Stock Exchange  in 2015-2017)
BT  - Proceedings of the 5th International Conference on Accounting and Finance (ICAF 2019)
PB  - Atlantis Press
SP  - 79
EP  - 84
SN  - 2352-5428
UR  - https://doi.org/10.2991/icaf-19.2019.13
DO  - 10.2991/icaf-19.2019.13
ID  - Nazaruddin2019/11
ER  -