The Influence of Financial Ratios and Intellectual Capital on Financial Difficulties in Construction Companies
Hasanuddin, M. Risal, Muhammad Aqsa
Available Online 20 October 2020.
- https://doi.org/10.2991/assehr.k.201017.067How to use a DOI?
- financial ratio, Intellectual capital, financial distress
- The research aims to investigate the influence and relationship of financial ratios with the liquidity ratio indicators, leverage, profitability, activity, growth, and intellectual capital indicators with Human Capital, Structure Capital, and Customer Capital on financial difficulties (financial distress) with cash flow analysis indicators, corporate strategy, financial statements on construction companies. Theresearch was conducted in Sengkang, Wajo District, South Sulawesi usingnon-probability sampling and purposive sampling. The data analysis technique used is double linear regression analysis. The results of the research findings proved that both simultaneous and partial intellectual ratios of the financial and capital have no significant effect on financial difficulties. In comparison,the correlation analysis shows the ratio of financial and intellectual capital simultaneously not significant to financial distress or negative relation where the greater the variable of financial and intellectual capital ratio, the greater the decrease in the value of variables of financial difficulties.
- Open Access
- This is an open access article distributed under the CC BY-NC license.
Cite this article
TY - CONF AU - Hasanuddin AU - M. Risal AU - Muhammad Aqsa PY - 2020 DA - 2020/10/20 TI - The Influence of Financial Ratios and Intellectual Capital on Financial Difficulties in Construction Companies BT - Proceedings of the International Conference on Community Development (ICCD 2020) PB - Atlantis Press SP - 303 EP - 307 SN - 2352-5398 UR - https://doi.org/10.2991/assehr.k.201017.067 DO - https://doi.org/10.2991/assehr.k.201017.067 ID - Hasanuddin2020 ER -