Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal International Journal Management and Economic (IJME)
Wulandari, Eka Salfa
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
THE EFFECT OF FINANCIAL PERFORMANCE AND AUDIT COMMITTEE SIZE ON FINANCIAL DISTRESS IN MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Akhsani, Novi; Wulandari, Eka Salfa
International Journal Management and Economic Vol. 5 No. 2 (2026): May: International Journal Management and Economic
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijme.v5i2.2686

Abstract

This study aims to examine the effect of financial performance and audit committee size on financial distress in manufacturing firms listed on the Indonesia Stock Exchange. Financial performance is represented by profitability and liquidity, while financial distress is measured using a modified Altman model. The research applies a quantitative approach using secondary data derived from published financial statements. The sample consists of selected manufacturing companies that meet specific criteria and are observed over a continuous period. Data analysis is conducted using panel data regression to evaluate both partial and simultaneous effects of the independent variables on financial distress. The findings indicate that profitability and liquidity significantly influence financial distress, suggesting that firms with stronger financial performance are less likely to experience financial difficulties. In contrast, audit committee size does not show a significant individual effect, although it contributes jointly with financial performance variables. These results highlight the importance of financial indicators in predicting corporate financial stability.
Co-Authors Akhsani, Novi