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Jassica Brigita Kharis
Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana, Indonesia
Economics, Econometrics & Finance

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Board Diversity, Koneksi Politik dan Financial Distress Jassica Brigita Kharis; Yeterina Widi Nugrahanti
E-Jurnal Akuntansi Vol 32 No 8 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i08.p03

Abstract

This study aims to determine the effect of board diversity (gender diversity, educational background, proportion of independent boards) and political connections on financial distress. Altman Z-Score is used to measure financial distress. The study was conducted on manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The data analysis technique used in this study is panel data regression using data processing software Eviews 12. The results show that gender diversity and political connections have a negative effect on financial distress. While educational background has a positive effect on financial distress. The test results also show that the proportion of independent boards has no effect on financial distress. Keywords: Financial Distress; Boards Diversity; Political Connection; Z-Score.
Co-Authors Yeterina Widi Nugrahanti