Reyinhard Sinaga, Erlina and Keulana Erwin (2026) “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, 5(2), pp. 2822–2836. Available at: https://jaruda.id/index.php/go/article/view/494 (Accessed: 22 October 2026).