Ofliyana Angga Dewi
Universitas Pekalongan

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

Found 1 Documents
Search

The effect of firm performance, managerial ownership, institutional ownership, audit committee size, and liquidity ratio on financial distress Ofliyana Angga Dewi; Arum Ardianingsih; Dian Priatiningsih
Business, Accounting, and Knowledge Journal Vol 1 No 1 (2024): Business, Accounting, and Knowledge Journal
Publisher : Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/batik.v1i1.187

Abstract

This study aims to determine the effect of company performance, managerial ownership, institutional ownership, audit committee size, and liquidity ratio on financial distress. This study took a sample of non-cyclical consumer companies listed on the Indonesia Stock Exchange (IDX) for the period 2017–2021. The research data was obtained from 50 companies. The data analysis methods used were descriptive analysis and multiple linear regression with a significance level of 0.05. The independent variables used were managerial ownership, institutional ownership, audit committee size, liquidity, and profitability. Another independent variable is company performance. The results of this study indicate that institutional ownership and liquidity ratio have an effect on financial distress, while company performance, managerial ownership, and committee size have no effect on financial distress.