Abstract
This study analyzes and examines the effect that cash flow has on financial distress and corporate social responsibility through moderation by the role of corporate governance. The sample of companies applied is manufacturing companies in Indonesia and listed on the Indonesia Stock Exchange with the period 2019-2021. The samples that fit the criteria were found to be 44 companies. The data obtained through purposive sampling and using secondary data from the annual report published by each company. The results of this study indicate that financial distress t-1 has a positive effect on financial distress significantly. corporate social responsibility does not affect financial distress. Corporate governance has a positive effect on financial distress significantly. Cash flow has a negative and significant effect on financial distress. Leverage has a negative and significant effect on financial distress. Asset tangibility does not affect financial distress. Corporate governance moderates the effect of corporate social responsibility on financial distress.DOI: 10.26905/jkdp.v27i4.10685
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
