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All Journal Jurnal Pendidikan Olah Raga JSKK (Jurnal Sains Keolahragaan dan Kesehatan) Jambura Journal of Sports Coaching Bravo's : Jurnal Program Studi Pendidikan Jasmani dan Kesehatan Jurnal Kejaora (Kesehatan Jasmani dan Olahraga) Riyadhoh : Jurnal Pendidikan Olahraga JOSSAE (Journal of Sport Science and Education) Jurnal PORKES SPORT GYMNASTICS: Jurnal Ilmiah Pendidikan Jasmani Jurnal Pendidikan Jasmani (JPJ) SPRINTER: Jurnal Ilmu Olahraga Asian Journal of Applied Education Jurnal Pengabdian Masyarakat Bangsa JURNAL PENDIDIKAN OLAHRAGA CORNER Jurnal Pengabdian Sosial JPM Pambudi JUTRIANCE Journal of Education Technology and Inovation Bravo's: Journal of Physical Education and Sport Science Jp.jok (Jurnal Pendidikan Jasmani, Olahraga dan Kesehatan)
Hari Pamungkas
Universitas Insan Budi Utomo
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Energy Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Journal : JUTRIANCE

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GOOD CORPORATE GOVERNANCE, UKURAN PERUSAHAAN DAN KONSERVATISME AKUNTANSI TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN SEKTOR TRANSPORTASI DAN LOGISTIK YANG TERCATAT DI BEI PERIODE 2017-2021 Hari Pamungkas
Jurnal Trial Balance Vol. 1 No. 01 (2023): JURNAL TRIAL BALANCE
Publisher : ICMA Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jutriance.v1i01.20

Abstract

Financial distress is a stage in which a company’s financial condition may eventually lead to bankruptcy. The recent Covid-19 Pandemic, with its economic impact hitting hard on company's ability to strive financially. The bad implementation of GCG seems to be one of the major factor that causes such a repercussion. The study aims to determine the effect of good corporate governance, firm size, and accounting conservatism on financial distress. The sample in this study amount to 12 companies in the transportation and logistics sector listed on the Indonesian Stock Exchange for the 2017-2021 period. The method used in this research is descriptive quantitative method. The data analysis technique used is multiple linear regression analysis technique. The result show that the independent commissioners has a partial effect on financial distress as evidenced by a significance value of 2.3%. While the good corporate governance variable as measured by institutional ownership, managerial ownership, audit committee, firm size measured by the natural logarithm of total assets, and the accounting conservatism measured by accrual model does not partially affect on financial distress as indicated by a value greater than 5%. The results of the f test show that institutional ownership, managerial ownership, independent commissioners, audit committees, firm size and accounting conservatism have a simultaneous effect on financial distress as evidenced by a significance value of 1%. While the results of the coefficient of determination or R2 in this study were 28.6%.
Co-Authors Abda Abda Abiyoso, Riyatno Aghyanur, Shoffurijal Agusti Mardikaningsih Agusti Mardikaningsih Agyanur, Shoffurijal Ahmad Lani Aji Sukma, Benny Al Ma'ruf, Gufroni Alya Dwi Candra Hikaya Anangga Widya Pradipta Anangga Widya Pradipta, Anangga Widya Andik, Cahyono Angga Sukmantoro Aofal, Reza Ariestika, Elsa Arifin, Mohammad Ikbar Shabiyan Ary Artanty Ashari Husen Ashari Husen Budijanto Budijanto, Budijanto Cahyono Andik Chrystna Bhagascara David Ardan Kurniawan Daviet, Daviet Dwi Saputra Dedy Irawan Dianto Mochamad Dimas Sevila Dimas, Dimas Iqbal Pradita Dini Marta Madyana Hari Dona Saputra Endang Sumarti Erwinsyah Riski Fahmi Fahmi, Dwi Fahmi Muchtar Fahmi, Erwinsyah Riski Fauzi Muhamad Ferizal, Moch. Sandy Galing, Galing Cahya Adi Krisna Habibi, Ahmad Ilham Hafid, Rahmadhani Hariono, Jayus Harmoko Harmoko, Harmoko Hernandi, Iman Budi Husein, Ashari Husen, Ashari Iknasius Lagu Ilham Akbar Lazuardian Febriansyah Ilmah, Nur Khozana Ilmah Iqbal, Muhammad Iqbal Ferdy Septian Istiawan, Nurcholis Istiawan Jadug Arya Aragani Juriyah Juriyah Juriyah Juriyah, Juriyah Khozanah Ilmah, Nur Khusnul Hotimah Kirom, Muhammad Zayyin Agil Kuncoro, Agus Kurniawan Kartika Aji Kurniawan, Farid Tri Lesmana, Heru Syarli lutfi, Toriquddin Luthfia, Wulandari Luthfie Lufthansa M. Bagus Teguh Tabrani Madyana Hari, Dini Marta Mardikaningsih, Agusti Maulidin, Ahmad Hanif Miftah Rakhmadian Mochamad, Dianto Moh. Ali Mu'arifudin Moh. Syafiq Uhailil Fikri Muhamad, Fauzi Muhammad Irfan Attamimi Muhammad Nidommuddin Muhammad Nidomudin Muhammad Rafli Niddomudin, Muhammad Nidommuddin, Muhammad Nidomuddin, Muhammad Nuril Hidayati Permata, Friska Dwi Pradipta, Anangga Pradipta, Anangga Widya Pradipta Pramana, Aditya Ramadhan Prasetiyo, Rahayu Rahmadhani Hafid Ramadhan Heriyansah, Bramantio Ramadhani, Bintang Tri Rasitawanto, Yanu Reza Aofal Rohmah, Laila Nur Rubbi Kurniawan Rubbi Kurniawan Rubbi, Rubbi Kurniawan Sabrina Mutiara Firdaus Wibowo Saputri, Lawrenza Berliana Dwi Satriya, Hendra Putra Setyawan, Trinovandhi Siska Sari, Reno Siswanto, Hendro Subyakto, Ricky Cannavaro Sudari Sudari Sudari, Sudari Sudarsono Suliarno, Jefri Wibowo Syahbana, Duan Dito Tama, Bima Dwi Tama Termiantono, Yogidarso Tifan Abid Alana Toriquddin lutfi Widya Pradipta, Anangga WINARNO Wiwik Kusmawati Wulandari Luthfia Yogidarso Termiantono Yulianto Dwi Saputro Yuskhil Mushofi Yusuf, Havid Yusus, Havid