Pengaruh Kualitas Informasi Akuntansi Dan Financial Distress Terhadap Utang U…

ABSTRACT This research aimed to examine (1) effect of accounting information quality and financial distress on trade credit, (2) moderating role of inventory liquidation cost on the effect of accounting information quality and financial distress. Research sample are 19 companies in Manufacturing, Mining, and Agriculture sectors listed in Indonesia Stock Exchange (IDX) 2014-2017. This research …