AUDIT QUALITY AS MODERATOR AND PROFITABILITY AS MEDIATOR: A DUAL-PROCESS MODEL OF FINANCIAL DISTRESS DETERMINANTS IN INDONESIAN PROPERTY SECTOR
This study examines the determinants of financial distress in Indonesian property and real estate companies, with audit quality as a moderating variable and profitability as a mediating variable. The study is motivated by the vulnerability of the property sector to macroeconomic shocks, including the COVID-19 pandemic...