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All Journal Jurnal Paradigma Akuntansi
Willy Liga, Hendro Lukman
Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Tarumanagara, Jakarta
Economics, Econometrics & Finance Social Sciences

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Faktor - Faktor Yang Mempengaruhi Financial Distress Perusahaan Perkebunan Yang Terdaftar Di BEI Willy Liga, Hendro Lukman
Jurnal Paradigma Akuntansi Vol 3, No 3 (2021): Juli 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (344.469 KB) | DOI: 10.24912/jpa.v3i3.14872

Abstract

The purpose of this research is to obtain empirical evidence about the effects of institutional ownership, audit committee, independent commissioner, and firm size on financial distress. This research is conducted by taking 57 samples from agricultural companies subsector plantation and listed in the IDX which announce their financial statements from 2014-2018. The sample selection technique used is purposive sampling. This research was analyzed by using the SPSS version 25 program. The results show that only audit committee variable has a negative and significant influence on financial distress, while the other variables, institutional ownership, independent commissioner, and firm size do not have a significant effect on financial distress. Audit committee and independent commissioner must pay more attention in corporate governance to detect the possibility of financial distress.
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