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All Journal UNEJ e-Proceeding Jurnal Ecodemica : Jurnal Ekonomi Manajemen dan Bisnis Syntax Literate: Jurnal Ilmiah Indonesia Journal of Economic, Bussines and Accounting (COSTING) IKRA-ITH EKONOMIKA Surya Abdimas Edumaspul: Jurnal Pendidikan Proceeding of World Conference Jurnal Bisnis Terapan JE (Journal of Empowerment) JURNAL PEMASARAN KOMPETITIF JENIUS (Jurnal Ilmiah Manajemen Sumber Daya Manusia) Jurnal Teknologi Dan Sistem Informasi Bisnis Jurnal Riset Entrepreneurship TIN: TERAPAN INFORMATIKA NUSANTARA Jurnal Syntax Transformation Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Journal of Management and Bussines (JOMB) Journal of Computer Networks, Architecture and High Performance Computing Nusantara Science and Technology Proceedings Akrab Juara : Jurnal Ilmu-ilmu Sosial STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE Jurnal Ilmu Agama dan Pendidikan Agama Buddha (JIAPAB) Journal Economy And Currency Study (JECS) Insight Management Journal International Journal of Business, Law, and Education Prosiding Ilmu Agama dan Pendidikan Agama Buddha INSPIREE: Indonesian Sport Innovation Review International Journal of Business and Information Technology Journal of Sosial Science and Digital Marketing Jurnal ABDIMAS STMIK DHARMAPALA INCODING: Journal of Informatics and Computer Science Engineering Journal of Natural Sciences Jurnal Ilmu Ekonomi dan Sosial (JIES) Jurnal Media dan Komunikasi Indonesia Jurnal Multidisiplin Madani (MUDIMA) Jurnal Ilmiah Manajemen dan Kewirausahaan Jurnal Pendidikan dan Pembelajaran Jurnal Manajemen International Journal of Informatics, Economics, Management and Science Jurnal Ad'ministrare Jurnal Ilmu Manajemen & Ekonomika Jurnal Manajemen Bisnis Kewirausahaan Info Abdi Cendekia Jurnal Manajemen dan Bisnis Equivalent: Jurnal Ilmiah Sosial Teknik Journal of Social Science Jurnal Manajemen Kreatif dan Inovasi Jurnal Riset Ekonomi dan Akuntansi International Journal of Management Research and Economics Jurnal Riset dan Inovasi Manajemen Jurnal Karya untuk Masyarakat (JKuM) International Journal of Law and Society International Journal of Social Science and Humanity Pelita : Jurnal Penelitian, Terapan dan Aplikatif Jurnal Ekonomi, Akuntasi dan Manajemen Indonesia(JEAMI) Jurnal Ilmiah Manajemen Dan Kewirausahaan
Ade Onny Siagian
Universitas Bina Sarana Informatika
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Journal : Jurnal Riset dan Inovasi Manajemen

 1 
ANALISIS CORPORATE GOVERNANCE TERHADAP FINANCIAL DISTRESS MELALUI MEKANISME VARIABEL MODERASI DENGAN MANAJEMEN LABA Ade Onny Siagian; Adler H. Manurung; Nera Marinda Machdar
Jurnal Riset dan Inovasi Manajemen Vol. 1 No. 2 (2023): Mei : Jurnal Riset dan Inovasi Manajemen
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1521.515 KB) | DOI: 10.59581/jrim-widyakarya.v1i2.899

Abstract

The purpose of this study was to examine the effect of corporate governance mechanisms on financial distress with earnings management as a moderating variable. The population used consists of companies in the infrastructure, utility, and transportation sectors listed on the Indonesia Stock Exchange in 2020 – 2022. This study uses a causality study with purposive sampling and analyzed by logistic regression. The results of this study indicate that institutional ownership has a significant negative effect on financial distress, while the audit committee has no effect on financial distress. Earnings management as a moderating variable weakens the relationship between institutional ownership and financial distress but is not significant. Meanwhile, earnings management strengthens the relationship of the audit committee to financial distress but is not significant. The implication of this research is that companies need to increase the role and function of supervision and audit committees to minimize the risk of financial distress. Although earnings management is not able to moderate institutional ownership and audit committees, companies still need to improve supervision, especially on the financial reporting process to avoid the risk of financial distress.
ANALISIS CORPORATE GOVERNANCE TERHADAP FINANCIAL DISTRESS MELALUI MEKANISME VARIABEL MODERASI DENGAN MANAJEMEN LABA Ade Onny Siagian; Adler H. Manurung; Nera Marinda Machdar
Jurnal Riset dan Inovasi Manajemen Vol. 1 No. 2 (2023): Mei : Jurnal Riset dan Inovasi Manajemen
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jrim-widyakarya.v1i2.899

Abstract

The purpose of this study was to examine the effect of corporate governance mechanisms on financial distress with earnings management as a moderating variable. The population used consists of companies in the infrastructure, utility, and transportation sectors listed on the Indonesia Stock Exchange in 2020 – 2022. This study uses a causality study with purposive sampling and analyzed by logistic regression. The results of this study indicate that institutional ownership has a significant negative effect on financial distress, while the audit committee has no effect on financial distress. Earnings management as a moderating variable weakens the relationship between institutional ownership and financial distress but is not significant. Meanwhile, earnings management strengthens the relationship of the audit committee to financial distress but is not significant. The implication of this research is that companies need to increase the role and function of supervision and audit committees to minimize the risk of financial distress. Although earnings management is not able to moderate institutional ownership and audit committees, companies still need to improve supervision, especially on the financial reporting process to avoid the risk of financial distress.
Co-Authors Adhi Wibowo Adler H. Manurung Adler H. Manurung Adler Haymans Manurung Agus Sudarsono Alvianita Gunawan Putri andrew shandy utama, andrew shandy Angguliyah Rizqi Amaliyah Aris Ariyanto Ariyanto, Aris Asep Muhammas Lutfi Asri Ady Bakri Asrini Asrini Asry, Shofia Bambang Karsono Bambang Karsono Bryan Givan Cahyono, Yoyok Cahyono, Yoyok Dafid Ginting Dodi Prasada Eva Yuniarti Utami Fredrik Warwer Hadion Wijoyo Haudi Haudi, Haudi Herayati Heri Sasono Hidayat, Gustina Hieronimus Erwin Indrawan Hillman Mushaddiq Suaidy Hillman Mushaddiq Suaidy Indra, Natal Jaka Santosa Jeffry H. Sinaulan Joko Sriwidodo Kartiwa, Aa Kristiono, Natal Lamirin, Lamirin Loso Judijanto Lukman Affandi Mahmuddin Mahmuddin Marinda Machdar, Nera Muliansyah, Dadah Natal Indra Natal Indra Nera Marinda Machdar Ninuk Riesmiyantiningtias Nurhidayati Nurhidayati Nurlelasari Ginting Paulina, Julinta Primadi Candra Susanto Rahmat Saleh Ramlani Lina Sinaulan Rini Martiwi Rizky Amalia Rizky Amalia Rizky Amalia Sitti Hardiyanti Arhas Sugeng Suroso Suhendri Suherman, Suherman Suprianto Suprianto Tarigan, Budi Akhmad Tri Widyastuti Tri Widyastuti Trisna Fajar Prasetyo Usmany, Paul Utama, Ahmad Nur Budi WIJOYO, HADION Zahara Tussoleha Rony Zeanette Tiarma Lisbet Zul Asman Zul Asman