Nanda Apriliasari
Universitas Muhammadiyah Surakarta

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PENGARUH ENVIRONMENTAL, SOCIAL AND GOVERNANCE, KINERJA KEUANGAN BANK DAN MAKROEKONOMI TERHADAP FINANCIAL DISTRESS Nanda Apriliasari; Zulfa Irawati; Wiyadi Wiyadi; Muzakar Isa
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v4i2.295

Abstract

This study aims to identify the impact of Enviromental, Social, and Governance (ESG), Non Performing Loan (NPL), Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Cash Ratio, Debt to Asset Ratio (DAR), inflation and exchange rate on financial distress, using the X-Score model. This research used a quantitative approach, with secondary data. This research sample used purposive sampling and obtained four general banks listed on the Indonesia Stock Exchange (IDX) from 2019 to 2022. The research was analyzed using a panel data regression model that will be tested using the E-Views version 10 software. The results of this study indicate that DAR has a significant positive effect on financial distress. However, ESG, NPL, CAR LDR, cash ratio, inflation, and exchange rates have no significant effect on financial distress