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Ni Nyoman Widyani
Universitas Pendidikan Ganesha
Economics, Econometrics & Finance Education Social Sciences

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Pengaruh Managerial Agency Cost, Foreign Ownership, Institutional Ownership dan Gender Diversity terhadap Financial Distress Ni Nyoman Widyani; Desak Nyoman Sri Werastuti
Jurnal Akuntansi Profesi Vol. 17 No. 02 (2026): Jurnal Akuntansi Profesi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v17i02.49357

Abstract

This study aims to determine the effect of managerial agency cost, foreign ownership, institutional ownership, and gender diversity on financial distress. The type of research was quantitative research. The population of the study was the property and real estate company listed on the Indonesia Stock Exchange for the period 2017-2020. The sample selection in this study was used by purposive sampling so that company obtained sample was 38 companies. The data used is secondary data in the form of the company's annual report. The data collection method used is the documentation method. The technique of data analysis used is logistic regression analysis with SPSS 25. The result of this study indicate that managerial agency cost has a positive effect on financial distress, and institutional ownership has a negative effect on financial distress. While foreign ownership and gender diversity has no effect on financial distress.
Co-Authors Ak. S.E. Desak Nyoman Sri Werastuti .