Winata, I. D. G. A., and I. G. A. N. Budiasih. “Profitability Moderate the Effect of Operating Capacity and Intellectual Capital on Financial Distress”. International Journal of Business, Economics and Management, vol. 5, no. 3, July 2022, pp. 151-7, doi:10.21744/ijbem.v5n3.1922.