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All Journal Akbis: Media Riset Akuntansi dan Bisnis Journal of Comprehensive Science
Albet, Albet
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Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Languange, Linguistic, Communication & Media Library & Information Science

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Apakah CG Disclosure dan ROE Mempengaruhi Financial Distress? Risnafitri, Hafizhah; Amri, Abrar; Hidayat, Rahmat; Albet, Albet; Soufyan, Dara Angreka
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 9 NOMOR 2 TAHUN 2025
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v9i2.13717

Abstract

Financial Distress (FD) is a critical stage requiring an accurate early warning system. Previous studies identify profitability (Return on Equity - ROE) and Corporate Governance (CG) as key determinants. However, gaps exist regarding CG's weakening effectiveness under pressure and the challenging interpretation of high profitability in the Indonesian context. This study aims to examine the effect of the Corporate Governance Disclosure Index (CGDI) and ROE on FD probability. The methodology employs Logistic Regression on 256 companies from the Cyclical Industry (2023–2024). Variables and measures utilized include: FD as the binary dependent variable (Springate S-Score), CGDI and ROE as an independent.  The model was found to be simultaneously significant in predicting FD, yet the Hosmer and Lemeshow Test indicated the model is not fully fitted. Individually, CGDI has no significant effect on FD. This finding supports the view that formal CG mechanisms lose monitoring effectiveness under financial pressure (distress), often acting as mere formal legitimacy (Legitimacy Theory). Conversely, ROE has a significant and positive effect on FD probability. This counter-intuitive finding is interpreted as illusory profitability or earnings management due to strong managerial incentives (Agency Theory). High ROE becomes a misleading signal, reinforcing that profitability interpretation is a major issue within the Indonesian distress context. Consequently, the findings highlight the imperative for market participants to shift analytical focus toward underlying cash flow and liquidity indicators, while demonstrating the need for internal CG mechanisms beyond mere disclosure to effectively mitigate financial distress risk in the Indonesian market environment.
Pengaruh Total Quality Management dan Kompetensi Manajerial Terhadap Kinerja Manajerial: Studi Empiris pada Pelaku UMKM di Kabupaten Aceh Barat Daya Albet, Albet; Widy Aulia Putri, Cut; Mahdani, Rimal; Maulida Vonna, Sari; Rahmadani , Ika
Journal of Comprehensive Science Vol. 5 No. 1 (2026): Journal of Comprehensive Science
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jcs.v5i1.3949

Abstract

Kinerja manajerial pelaku UMKM di Kabupaten Aceh Barat Daya masih rendah akibat lemahnya kualitas SDM, kurangnya inovasi, dan pengelolaan usaha yang tradisional. Penelitian ini bertujuan menganalisis pengaruh Total Quality Management (TQM) dan kompetensi manajerial terhadap kinerja manajerial UMKM. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan asosiatif kausal. Data dikumpulkan melalui kuesioner kepada 73 pelaku UMKM sektor sembako dan dianalisis menggunakan regresi linier berganda dengan SPSS. Hasil penelitian menunjukkan bahwa TQM dan kompetensi manajerial berpengaruh positif dan signifikan, baik secara parsial maupun simultan, terhadap kinerja manajerial. Hal ini menunjukkan bahwa penerapan TQM dan peningkatan kompetensi manajerial penting untuk memperkuat daya saing dan efektivitas pengelolaan UMKM di Aceh Barat Daya.
Co-Authors Abrar Amri Maulida Vonna, Sari Rahmadani , Ika Rahmat Hidayat Rimal Mahdani Risnafitri, Hafizhah SOUFYAN, DARA ANGREKA Widy Aulia Putri, Cut