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All Journal EnviroScienteae Syntax Literate: Jurnal Ilmiah Indonesia PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Community Development Journal: Jurnal Pengabdian Masyarakat International Journal of Business, Law, and Education Jurnal Sosial dan Teknologi Jumat Ekonomi: Jurnal Pengabdian Masyarakat INVOICE : JURNAL ILMU AKUNTANSI ALMUJTAMAE: Jurnal Pengabdian Masyarakat Golden Ratio of Auditing Research Journal of Community Service Jurnal Penelitian dan Pengabdian Masyarakat Diteksi : Jurnal Pengabdian Kepada Masyarakat SWADIMAS: JURNAL PENGABDIAN KEPADA MASYARAKAT Journal of Community Empowerment
Mentari, Theresia
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Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Public Health Social Sciences Other

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Financial Distress: The Impact of the US-China Trade War on German Automotive Companies Tambung, Nina Titirai; Husnatarina, Fitria; Diarsyad, Muhammad Ichsan; Mentari, Theresia
Golden Ratio of Auditing Research Vol. 6 No. 2 (2026): February - June
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v6i2.2101

Abstract

One indicator of financial distress is a decline in corporate financial performance, which can threaten the continuity of business operations. This issue is particularly critical for the German automotive industry, especially under external pressures such as the trade war between the US and China, which has caused reduced export demand, disruptions in the supply chain, and increased production costs. These challenges necessitate that companies strengthen corporate governance and utilize their resources efficiently to preserve financial stability. By incorporating firm size as a moderating variable, this study investigates the effect of corporate governance which encompasses the Board of Commissioners, Board of Directors, and Audit Committee on financial distress among German automakers listed on the DAX Automobile Index during 2018-2023. A total of 10 automotive companies were chosen as the research sample through purposive sampling and analyzed using EViews 12. The findings reveal that the Board of Directors has a significant negative effect on financial distress, while the Audit Committee and Board of Commissioners show no significant impact. Firm Size moderates the effect of the Board of Directors on financial distress, but it does not moderate the influence of the Board of Commissioners or the Audit Committee. Overall, the results highlight that the role of the Board of Directors is a key factor in preventing financial distress, particularly for automotive companies operating amid the US-China trade war. The results of this study can also be considered by management and regulators in strengthening corporate governance mechanisms to maintain financial stability.
Co-Authors agala, Vika Monika Agustina, Erli Amelia, Verra Rizki Anang Najamuddin, Anang Andini, Indri Putri Andrenossa, Glenn Angelita, Josefa Bugar, Natallo Chaetrine, Gladies Everlin Christian, Iwan Diarsyad, Muhammad Ichsan Elita Elita Fatmawati, Dian Surya Ayu Febriani, Melly Ester Firlianty, Firlianty Golda Belladonna Umbing Hasiholan Yeremi, Ryant Nicolas Husnatarina, Fitria Hutauruk, Joseph Reynaldo Iwan Christian Kristanto, Kiki Kristina, Novi Kurniawan, Taufik Andi Lorensa, Nuravia Ludang, Ellydia Ludang, Yetrie Maithy, Sifera Patricia Mawarni, Mira Maya, Lunna Meliyansyah, Putri Mesrania Mia Audina, Mia Mida Monalisa Muhyiansyah, Ahmad Rafli Nabila, Vika Nadya Grestyana Ningsih, Evaliana Wulan Noprianti, Noprianti Noval Adib Nurkarantina, Nurkarantina Octaviani, Theresia Oktafia, Rifka Pranata, Alsien Pristiya, Nika Puspita, Della Putra, Kharisma Nugraha PUTRI WAHYUNI Putri, Ani Eka Rafael, Alvin Rahmadani, Athaila Ervina Rahman, Nita Rahmiati Rahmiati Rahmiati Rahmiati Ramadani, Yeni Ramlah Ramlah Rapel, Rapel Rario, Rario Ricky Yunisar Setiawan Rinto Alexandro Rohan, Alya Sabnah, Mia Nur Setiawan, Nathalie Angelica Sitompul, Dewi Subandi, Hendi Sunatalia, Sunatalia Sylvia Putri Tambunan, Junifer Nurselina Tambung, Nina Titirai Wahyuni, Tika Wibowo , Agus Satrya Widyaningsih, Dhina Sri Wiriatmaja, Nuraini Ulya Witri, Witri Wulandari, Kartika Putri Y, Ryant Nicolas Hasiholan Yosepi, Elvida Tri Yuniati, Ade