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Journal : Jurnal Buana Akuntansi

Pengaruh Board Diversity Dan Sales Growth Terhadap Financial Distress Yang Dimoderasi Oleh Board Remuneration Pada Perusahaan Pertambangan Di Indonesia Bangun, Bastanna Erlayas; Bahtiar Usman; Hartini
Jurnal Buana Akuntansi Vol 9 No 2 (2024): Jurnal Buana Akuntansi
Publisher : LPPM UBP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36805/akuntansi.v9i2.7791

Abstract

This study aims to analyze influence of the independent variables Board Diversity (consisting of Demographic Diversity and Cognitive Diversity) and Sales Growth on the dependent variable Financial Distress with the moderating variable being Board Remuneration and the control variables Firm Size, Company Age, Total Asset Turn Over in mining companies listed on the BEI (Exchange Indonesian Effect) during the period 2018 - 2022. The study sample was selected using a purposive sampling method so that 43 (forty three) companies were obtained that met the criteria to become the sample. Data analysis used to test the hypothesis is multiple regression analysis using the Eviews-12 program. In predicting the value of financial distress, the author uses the Zmijewski model analysis or what is often known as the X-Score method. Based on the results of study that has been carried out, it is known that the Board Diversity variable, especially the Demographic Diversity variable, has a negative influence on Financial Distress, and the Sales Growth variable for both the Demographic Diversity and Cognitive Diversity variables has a positive influence on Financial Distress. The results of this study also show that the two Board Diversity variables, namely Demographic Diversity and Cognitive Diversity and Sales Growth on Financial Distress are moderated by Board Remuneration, so the one that has an influence is Sales Growth, both for the two components, namely Demographic Diversity and Cognitive Diversity, which have a negative influence.
Co-Authors Aan Budi Santoso Abdillah Rasyid Abdul Salam Abdurrohim, Muhammad Adeko, Uun Aditya Wardhana Afriyani, Luvi Dian Aglis Andhita Hatmawan Agus Santoso Agus Santoso Agusman Aris, Affandy Ahmad Buchori Ahmad Muktamar B Ahyar Supani Aini, Jannatun Akbar Harahap, Avrillaila Al Firdaus, Irfan Aziz Alfad Alfarizki Alisman Aliviani , Risma Aliviani Putri Amirullah Andi Sumarlin K Andi Tenri Ampa Andita Anastasya, Yara Andrayani, Shela Anita Roosmalina Matusin Anwar Aprianti, Nanda Apriyanti Ardian Al Hidaya Ardya Resti Prasasti Ari Hernawan Ari Widyaningsih Arif Rokhman Aris, Laode Ariska Sugiarto Arsita, Asri Ashmarita, - Asti Ratnasari, Asti Aulia Nurjanah Azhari Rizal Azwar, Beni Bagas Wicaksono, Bagas Bagus Kuncoro Baharuddin Bahtiar Usman Bangun, Bastanna Erlayas Benedictus Sudiyana Beni Azwar Burhanuddin Chalid Imran Musa Clara Laura Danang Adhi Kusuma Daswan, Lestari Daswan, Muh Irham Dedi Sufriadi Dedy Darmansyah Deliyanti, Asrida Dewayana, Triwulandari Satitidjati Dewi Tryanasari Diah Anggeraini Hasri Dwi Haryati edi edi Elina Hartono Elpisah Emelia Sari Erik Teguh Prakosa Fadli Faturrahman Fahlia Faisal Faisal Fatchiyah, Siti Fauzan Febria Nalurita Fendy Maradita Fitria Aris Dimyati Genggong, Marsia Sumule Haleen Idha Prasetyati Hamim Surya Amijaya Haniah Ilhami Hanifa Sri Nuryani Hapsari Windayanti Hikmah, Nur Yaumil Ida Hayati Waluyaningrum Ika Amalia, Ika Imam Rifai Ina Oktaviana Matusin, Ina Oktaviana Ina Yuyun Inayah, Siti Nur Indra Ismayudi Tanjung Indy Syahfutri, Nanda Irfan Sepria Baresi Jayanti Mandasari Jerem Korina Jers, La Ode Topo Joaquim Pinto Juharsah KARLINA DWIJAYANTI, KARLINA Khairunnisa Kholilah Harahap, Emmi KHOMSIYAH Kodrad Budiyono Kristiyana Tri Rahayu Kusuma Intan Setianing Fifit Kusumawati, Anna La Janu La Ode Aris La Ode Saidi Laksmi Tsavitri, Lara Laras Susanti Laxmi Lestari, Henny Setyo Liasulistia Ningsih M. Fikri Jaka Pratama Makkulau Makkulau Makkulau Maradita, Fendy Marsiah Sumule Mawardi Meiyi Darlies Miftahul Rahmah Moh. Wayong Moh.Habib Muh. Husriadi Muh. Ikhwan Iskandar Muhammad Istan Muhammad Nur Fietroh Muhammad Yasin Mulyani, Susi Dwi Murhaban Musdiani Musdiani Nafa Sekar Arum NARBITO, RONNY SURYO Nico Lukito Nilam Cahya, Nurul Nina kardina Noor, Ilham Ali Nova Puspa Dewi Noval Suhendra Noviyani, Feni Nur Riskiyah, Winda Nur Wahyuni Nur Yaumil Hikmah Nuraini Nurasia Nurjihadi, Muhammad Nurmaliyah Nurman Nurul Amalia Hidayantika Nurul Fadilah Nurul Qalbi, Nurul Octavia Eka Ayuningtyas Palawa, Eventy Velly Pandy Akbar Wirawan Permana, Imam Prisma Linda Purwati Putra, Zainal PUTRI WULANDARI Rachmawaty Rahma Lutfi Hanifah Rahmatillah, Maghfirah Rahmatullah Ratnaningsih Ruhiyat Retnowati, Aryani Ria Khaulafa Rosyada Rian Hardiansyah Richy Wijaya Rieke Hardiyantiyas Riki Yulianda Risa Agus Teguh Wibowo Rivai, Nening Febriana Robiyantoko, Joesoef Shidqi Marsa Rochmadi, Tri Romansyah Sahabuddin Rustam Yuliyanto Sarah, SaseAnnaina Septiningrum Sinarwati, Sinarwati Siti Aminah Sofriyani Ruslan, Nurbaitin Sumarto Suryana, Yunita Friscillia Susilawardani Syamsul Rizal Syamsul Rizal Sya’rani, Saofi Awalia Teddy Siswanto, Teddy Teguh Andibowo Totong Umar Wegig Murwonugroho Weni Ambarwati Widayanti, Mukti Winesty Sofyani, Wa Ode Winnie Septiani Wirawan, Pandy Akbar WISNU MAHARDIKA Wispramono Budiman Y. Kristanto Yahya, Muh. Yudi Karisma Sari YUDI KARISMA SARI, YUDI KARISMA Yuliastuti, Evy Yusran, Husna Leila Zahara, Nelsi Zainal Zanaty Ayu Adina Zulkieflimansyah Zulkieflimansyah