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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Conference on Management, Business, Innovation, Education and Social Sciences (CoMBInES)
Selin Selin
Universitas Internasional Batam
Aerospace Engineering Arts Economics, Econometrics & Finance Social Sciences Other

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Analisis Tata Kelola Perusahaan Terhadap Kebangkrutan Perusahaan yang Terdaftar di Bursa Efek Indonesia Robby Krisyadi; Selin Selin
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 7 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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Abstract

This study aims to examine whether corporate governance has an effect on the risk of corporate bankruptcy. The variables of corporate governance assessment include audit committee attendance, audit committee size, audit committee independence, audit committee expertise, audit committee meetings, board independence, and board size. The variable of corporate bankruptcy is measured based on the issuance of the financial statements for two consecutive years between experiencing profit or loss, so this study uses the logistic regression method. The population used comes from non-financial data of companies listed on the Indonesia Stock Exchange for the period 2017 to 2021. The results show that audit committee size, audit committee independence, frequency of board meeting have a significant negative effect on corporate insolvency.
ANALYSIS OF THE INFLUENCE OF CORPORATE GOVERNANCE ON BANKRUPTCY RISK REGISTERED COMPANIES ON THE INDONESIAN STOCK EXCHANGE Robby Krisyadi; Selin Selin
CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences Vol. 4 No. 1 (2024): The 4th Conference on Management, Business, Innovation, Education and Social Sc
Publisher : Universitas Internasional Batam

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Abstract

Several countries have entered the second phase of the current pandemic and the shock is likely to occur in the wake of firm bankruptcy risks and a significant increase in leverage, depressing investment and job creation for a long time. The objective of this research is to indicate the effect of corporate governance on insolvency risk. The logistic regression method was applied in this study to sample data on company financial statements that had been determined and registered on the Indonesia Stock Exchange (IDX) from 2017 to 2021 and then processed using the SPSS application. The results of the logistic regression test interpret that the variables of audit committee presence, and audit committee meetings are provide a significant and positive relationship to the corporate insolvency risk variable. In addition, the variables of audit committee size, audit committee independence, audit committee expertise and board size are able to provide a significant and negative relationship to the corporate insolvency risk variable. Independence board meeting variable is not significant to corporate insolvency risk variable.
Co-Authors Robby Krisyadi Robby Krisyadi