REYINHARD SINAGA; ERLINA; KEULANA ERWIN. FINANCIAL PERFORMANCE FACTORS AFFECTING INSOLVENCY IN BANKRUPTCY WITH FIRM SIZE AS A MODERATING VARIABLE IN APPAREL AND LUXURY GOODS SUBSECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE. Journal of Accounting Research, Utility Finance and Digital Assets, [S. l.], v. 5, n. 2, p. 2822–2836, 2026. Disponível em: https://jaruda.id/index.php/go/article/view/494. Acesso em: 22 oct. 2026.