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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Rosa Arlina Nurulita
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Economics, Econometrics & Finance

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PENGARUH FINANCIAL INDICATORS DAN CORPORATE GOVERNANCE TERHADAP FINANCIAL DISTRESS Rosa Arlina Nurulita; Akhmad Samsul Ulum; Amalia Ilmiani
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 3 No. 1 (2020): Fair Value : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (421.186 KB) | DOI: 10.32670/fairvalue.v3i1.947

Abstract

Financial distress occurs before a company actually goes bankrupt, due to theinability to pay financial obligations that have matured. This study intends toexamine the effect of corporate governance and financial indicators which includefirm performance, financial leverage, firm size, and lagged financial distress onfinancial distress. The sample was taken using a purposive technique from retailtrading companies that publish financial reports on the Indonesia Stock Exchange(IDX) during the 2015-2019 period. A total of 85 data on retail trading companieswere obtained and then tested using logistic regression techniques. The results ofthis study indicate that firm performance has a negative effect on financial distress.Financial leverage and lagged financial distress have a positive effect on financialdistress. Firm size and corporate governance have no effect on financial distress.
Co-Authors Akhmad Samsul Ulum Amalia M.Si SE. Ilmiani