Aisyah Aisyah
Fakultas Ekonomi, Universitas Negeri Padang

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Pengaruh Struktur Kepemilikan dan Komisaris Independen terhadap Prediksi Financial Distress Aisyah Aisyah; Mayar Afriyenti
Jurnal Eksplorasi Akuntansi Vol 4 No 3 (2022): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v4i3.576

Abstract

This research aims to analyze the effect managerial ownership, institutional ownership and independent commissioners on financial distress. This research uses a quantitative approach with a causal associative research type. The data used in this study are annual reports of sector basic and chemical industry companies listed on the Indonesia Stock Exchange in 2016-2020. Using a purposive sampling method we obtained 150 samples from 30 companies conducting observations from 2016 – 2020. This research uses multiple linear regression analysis for hypothesis testing. The result showed that the managerial ownership has a negative and significant effect on financial distress and institutional ownership has a positive and significant effect on financial distress. While independent commissioners have no significant effect on financial distress.