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Abstract

This study aims to examine the effect of corporate social responsibility (CSR) and intellectual capital disclosure on financial distress with managerial ownership as moderation. This research in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) in 2018-2022. The results show that CSR and intellectual capital negatively affect financial distress. Managerial ownership strengthens the relationship of CSR to financial distress and managerial ownership cannot moderate the relationship of intellectual capital to financial distress.

Keywords

Corporate social responsibility intellectual capital financial distress managerial ownership

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