Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi
Jonnardi
Universitas Tarumanagara
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Moderating Effect of Good Corporate Governance on Financial Distress in Indonesia Stock Exchange bobby; Jonnardi
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 9 No. 2 (2023): November 2023
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v9i2.9883

Abstract

Financial Distress is a process of financial distress felt by an entity before bankruptcy occurs. There are two theories that underlie the conceptual framework in this study, namely agency theory and signaling theory. The research aims to obtain empirical clues about the effects of sales growth, liquidity, firm size on financial distress with moderation of good corporate governance in manufacturing entities listed on the Indonesia Stock Exchange (IDX) for the period 2017 - 2021. There were 63 samples of manufacturing companies used in the study using the purposive sampling method. The study used secondary data, namely financial statements. In testing hypotheses using statistical methods, namely panel data regression analysis models. The results showed that sales growth has an insignificant influence, liquidity has a significant positive influence, firm size has a significant negative influence, while good corporate governance cannot moderate the influence of sales growth, but successfully moderates the effect of liquidity and firm size on financial distress.
Co-Authors bobby