Dita Fazarwati
Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Serang Raya

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FAKTOR-FAKTOR YANG MEMPENGARUHI FINANCIAL DISTRESS Neneng Sri Suprihatin; Lulu Naifaroh; Dita Fazarwati
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 1 (2022): Februari 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i1.20087

Abstract

The purpose of study was to examine the effect of board composition, agency cost, liquidity, leverage and firm size on financial distress inĀ  sector companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2019 Period. This research a quantitative method. The population in this study are various industrial sector companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2019 period. The sample research method was carried out using the purposive sampling method, based on predetermined criteria there were 13 companies used as samples. The analytical method used is the method of logistic regression analysis. The test results show that: (1) board composition has no effect on financial distress, (2) agency cost has no effect on financial distress, (3) liquidity has no effect on financial distress, (4) leverage has no effect on financial distress, (5) firm size has no effect on financial distress.