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All Journal Journal of Accounting and Finance Management (JAFM) Indonesian Journal of Sustainability Policy and Technology
Fazila, Paula
Unknown Affiliation
Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice

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The Influence of Good Corporate Governance on the Financial Performance of Food and Beverage Companies Listed on the Indonesia Stock Exchange in 2021-2023 Fazila, Paula; Hijriah, Amanah; Rusliyawati
Journal of Accounting and Finance Management Vol. 5 No. 4 (2024): Journal of Accounting and Finance Management (September - October 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i4.648

Abstract

This study aims to evaluate the impact of Good Corporate Governance (GCG) on the financial performance of food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023. The research employs a quantitative method with an explanatory research type. Data were collected from annual reports and financial statements of companies using purposive sampling technique, resulting in a sample of 33 companies. Data analysis was conducted using SPSS software through several stages of testing. The findings indicate that institutional ownership has a significant positive impact on the financial performance of companies, as assessed through Return on Assets (ROA), while the independent board of commissioners has a significant negative impact and the audit committee shows no significant impact. Overall, GCG variables have a significant influence on the financial performance of companies, with institutional ownership playing a crucial role in enhancing management oversight.
Assessing Financial Distress Drivers: Financial Metrics and Corporate Practices in Indonesian Manufacturing Companies Fazila, Paula
Indonesian Journal of Sustainability Policy and Technology Vol. 2 No. 1 (2024): Indonesian Journal of Sustainability Policy and Technology - May 2024
Publisher : PT Global Digital Sains Tekno

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61656/ijospat.v2i1.238

Abstract

Understanding the factors that contribute to financial distress is crucial for assessing the financial health of companies. This research examines, validates, and analyses the influence of leverage, liquidity, profitability, sales growth, good corporate governance (GCG), and corporate social responsibility (CSR) on financial distress. The study utilizes secondary data derived from financial statements. The sample consists of 310 financial reports from manufacturing companies listed on the Indonesia Stock Exchange (IDX) over five years (2015-2019), selected through purposive sampling. Logistic regression analysis was applied in this study. The findings indicate that leverage, liquidity, profitability, and CSR significantly impact financial distress. In contrast, sales growth and GCG do not substantially affect financial distress. These results suggest that companies should focus on managing leverage and liquidity while enhancing profitability and CSR practices to mitigate financial distress risks. On the other hand, policymakers need to establish regulations and incentives that encourage responsible financial management and social responsibility initiatives. It is important to prevent financial distress and provide a direction for companies and policymakers to enhance financial stability and sustainability.
Co-Authors Hijriah, Amanah Rusliyawati