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p-Index From 2020 - 2025
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All Journal International Journal of Economics Development Research (IJEDR) Telaah Bisnis
Hidayatul Nikmah
Universitas Muhammadiyah Surakarta
Economics, Econometrics & Finance Social Sciences

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The Influence of Financial Distress, Debt Default, Company Growth, and Company Size on The Going Concern Audit Opinion Hidayatul Nikmah; Atwal Arifin
International Journal of Economics Development Research (IJEDR) Vol. 5 No. 2 (2024): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i2.5125

Abstract

This study aims to analyze whether financial distress, debt default, company size, and company growth influence the going concern audit opinion. The population of this study consists of 56 companies in the material sector listed on the Indonesia Stock Exchange during the period 2020-2022 that meet all the specified criteria. Secondary data from www.idx.co.id and relevant company websites were used for this research. The sampling technique employed was purposive sampling, resulting in a total sample size of 159 companies after adjustment with the purposive sampling criteria. Data collection was conducted through documentation methods using logistic regression analysis technique. The results of this study indicate that company growth significantly influences the internal going concern audit opinion in the material sector listed on the Indonesia Stock Exchange during the period 2020-2022, while financial distress, debt default, and company size do not affect the internal going concern audit opinion in the material sector listed on the Indonesia Stock Exchange during the period 2020-2022.
The Effect of Board of Directors' Diversity on Financial Distress in Energy Companies in Indonesia Rangga Dhia Majduddin; Sri Widyaningsih; Hidayatul Nikmah
Telaah Bisnis Vol 25, No 1 (2024): July 2024
Publisher : Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35917/tb.v25i1.493

Abstract

The purpose of this study is to determine the role of board diversity in the form of the presence of female directors, the presence of foreign directors, the age of directors and the size of the board of directors against the risk of financial distress by conducting logistic regression testing on energy sector companies in Indonesia during 2018-2022. The results showed that the presence of female directors and the size of the board of directors negatively affected the risk of financial distress. Further research can test separately the period before the pandemic and after the pandemic so that the characteristics of each can be known in more detail. In addition, it can add cognitive diversity factors  such as education, expertise and tenure of directors. This research can be used as a reference to determine non-financial factors that can affect the possibility of financial distress experienced by the company.
Co-Authors Atwal Arifin Rangga Dhia Majduddin Sri Widyaningsih