Article Per Year (5 Year)
p-Index From 2021 - 2026
12.563
P-Index
This Author published in this journals
All Journal Jurnal Pendidikan Akuntansi Indonesia Jurnal Ilmiah Akuntansi dan Humanika E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Riset Mahasiswa Akuntansi (JRMA) JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN KEUNIS Jurnal Maneksi (Management Ekonomi Dan Akuntansi) AKUNTANSI DEWANTARA Jurnal Kajian Akuntansi Jurnal Akuntansi Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Syntax Literate: Jurnal Ilmiah Indonesia Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL PENDIDIKAN TAMBUSAI Gorontalo Accounting Journal Jurnal Benefita : Ekonomi Pembangunan, Manajemen Bisnis Dan Akuntansi Referensi : Jurnal Ilmu Manajemen dan Akuntansi (JRAMB) Jurnal Riset Akuntansi Mercu Buana MBIA Jurnal Ilmiah Akuntansi dan Bisnis Value: Jurnal Manajemen dan Akuntansi Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Akbis: Media Riset Akuntansi dan Bisnis JSMA (Jurnal Sains Manajemen dan Akuntansi) Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Prosiding National Conference for Community Service Project Global Financial Accounting Journal Economics and Digital Business Review Jurnal Pengabdian Masyarakat (ABDIRA) GREENOMIKA Golden Ratio of Finance Management International Journal of Social Science, Education, Communication and Economics J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Journal of Trends Economics and Accounting Research Dinamika Media Bina Ilmiah Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Innovative: Journal Of Social Science Research Jurnal Ekonomi, Bisnis, dan Akuntansi Jurnal Keuangan dan Bisnis Conference on Management, Business, Innovation, Education and Social Sciences (CoMBInES) Conference on Community Engagement Project (Concept)
Christian, Natalis
Universitas Internasional Batam
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

Published : 102 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 102 Documents
Search

 7   8   9   10   11 
Corporate Governance Effect on Financial Distress Christian, Natalis; Angelin
Gorontalo Accounting Journal Volume 9 Number 1 April 2026
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v9i1.4676

Abstract

This study investigates the impact of corporate governance on the likelihood of financial distress among firms listed on the Indonesia Stock Exchange (IDX) during 2017–2023, encompassing the pre-COVID-19, COVID-19, and post-COVID-19 periods. Using panel logistic regression. The analysis examines governance variables, alongside financial controls such as leverage and profitability. Financial distress is measured using the Altman Z-score model. The findings show that leverage is the most consistent and significant predictor of financial distress across all periods. CEO turnover and BOD President turnover are negatively associated with financial distress, indicating their corrective governance role. Conversely, longer BOD President tenure increases distress risk, while longer average BOD tenure reduces it. Overall, financial structure plays a dominant role, while governance effects vary by context, offering insights for strengthening corporate resilience in emerging markets.
THE EFFECT OF CORPORATE GOVERNANCE ON FINANCIAL DISTRESS WITH FINANCIAL RATIO AS CONTROL VARIABLE Natalis Christian; Valentina, Cindy
Jurnal Keuangan dan Bisnis Vol. 24 No. 1 (2026): Jurnal Keuangan Dan Bisnis Volume 24, Number 1, Maret 2026
Publisher : Catholic University Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Purpose - This research aims to examine the effect corporate governance mechanisms, encompassing board independence, CEO tenure, ownership concentration, board size, board diversity, and audit committee size influence corporate financial distress, while incorporating financial ratio control mechanisms that encompass leverage, profitability, and liquidity metrics in companies with the availability of corporate governance data and financial ratios for five years (2019-2023). Design/Methodology/Approach - This study applies a quantitative paradigm in its implementation. The total population that is the object of the study reaches 938 corporate entities, while the sample resulting in 153 companies as the unit of analysis, determination is carried out through a purposive sampling technique. Findings - Panel data regression methodology serves as the analytical approach employed in this study, utilizing EViews software as the computational instrument for data processing and statistical estimation. This investigation seeks to address research gaps identified in prior scholarly work examining the corporate governance-financial distress relationship by integrating financial metrics, specifically leverage, liquidity, and profitability indicators as control mechanisms within the analytical framework. Furthermore, this study integrates a comprehensive spectrum of corporate governance dimensions, including board independence, CEO tenure, ownership concentration, board size, board diversity, and audit committee size. Practical Implications - This research has implications for company management, not only to establish a structural corporate governance framework but also to ensure that decision-making and oversight functions are carried out effectively. Originality/Value - This study integrates a comprehensive spectrum of corporate governance dimensions, including board size, CEO tenure, board independence, ownership concentration, board diversity, and audit committee size. Keywords: Corporate Governance, Financial Distress, and Financial Ratio
Co-Authors ., Jullystella Afifah Restalia Putri Alfredo Crisitiano Alice Alice Andrianto Angel Angel Angelica - - Angelica, Jecelyn Angelin Angelin, Angelin Angelina, Claudia Angellyn Lim Angery, Evi Yessy Anisah Aufah Anjela Rini Febiana Antoni Antoni Arlina Arlina Arlina Arya Dita Auli, Figa Aviany Santi Bonadea Visakha Cahya, Cucu Calvin Pang Celine Te Christian Christian christian christian Cicilia Antonia Sim Cindy Tan Crystina, Crystina Cucu Cahya Cyntia Damayanti Sihombing Darma Pratama Putra David Febrian Delfina Muthia Sabella Derista, Fanny Devina Devina Dewi Dewi Dewi Dewi Dharmawan, Caesar Dila Wahidah, Rizky Edi Edi Egnes Egnes, Egnes Elbert Henokh Tanberius Emilya Emilya Erica, Erica Ericko Wijaya Erika Chen Ermi Wijaya Erwin Erwin Erwin Haryono Estin Rose Eviyani Eugene Adelia Budiawan Evi Yessy Angery Febrika Febrika Felicia Aw Fina Fiorentini Fiona Vinelia Fiorentina Fiorentina Fiqri Pramanda Fransiska Freanggo, Niko Nerris Frecky, Frecky Frederica, Viona Frederica, Vivian Friendty Friendty Grace Vaustine Greece Agustin Haris Yukie Hartono Hartono Helen Febriana Helen Febriana Hellena Risvi Helvida Githa Putri Br Purba Helvida Githa Putri Br Purba Helvida Githa Putri Br Purba Hermanto Hermanto Heru Erlangga Indah Novitasari Indo Dicaprio P Iskandar Itan, Iskandar Jackson Jackson Jacky Lim Jasmine Jasmine Jason Hirawan Jecelyn Jecelyn Jefveny Kho Jennie Jennie Jennifer Iluwati Jennifer Jennifer Jennifer Te Jeslyn Fedelia Jessica Jessica Jessica Jessica Jessica Jessie Limmousine Jesslin Jesslin Jhoni Hendri Joelyn Veronica Joicelyn Agriffina Josephine Ardini Yaputri Joyslin, J. Julianti Cesilia Julie Tryany Jullystella . Julyanti Julyanti Julyanti, Lenny Junnestine Junnestine Juwenni Juwenni Karen Karen Karen Karen Karina, Ria Kartikasari, Cindy Karyn Karyn Katherine Oktaviani Yap Rui Qi Kelly Kelly Kelly Kelly Paticia Kelvina Yenanda Kelvina Yenanda Kelvina Yenanda Kennily Kho Kenny Marcella Khelly Khelly Kho, Jefveny Kho, Kennily Kian Ricardoegan Kristina Oktiviani Lenny Julyanti Leondy Rionaldo Lina, Claudia Angelina Lisa Lim M Ramanda Alim Malik, Abdul Qaadir Manurung, Nova Sari Marcelina Victoria Marco Nicholas Alfredo Loho Mardianto Mardianto Mardianto Mardianto, M. Meirita Sitadewi Meiviana Meiviana, Meiviana Meliesa Chandrawati Melisa Melisa Melisa Putri Pane Mellinda Vellin Merry Agustina Merry Agustina Michael Learns Tay Muhammad Ardiansyah Natalia Christina Natalia Harini Natasya Des T.G Nathaniel Leonard Reynaldo Saputra Nindi Suci Rahmadani Nova Sari Manurung Nur Alisha Ainaya Nurul Iffatil Azizah Nurul Istiqomah Nydia Salsabila Firdaus Oda I.B. Herryanto Piere Ricardo Pina Pina Pina, Pina Putri Utami Rachel Tanwijaya Raimon R Tampubolon Rayden Vebrianto Reny - Resnika Resnika Resnika, Resnika Reymon Yulianto Ricardo, Piere Riksen Sitorus Rina Rina Rio Putra Rionaldo, Leondy Saltycia Chairika Santikawati Santikawati Saphira Evani Sari, Yusra Aulia Septiany, Sheila Serly Angelica Serly Serly shandy - She Lee Susanti Shella Shella Sherly Sherly Sherly Silvana, Versia Simdy, Vivian Sofyanti Sofyanti Stefy Stefy, Stefy Stella Maria Theresia Barahama Stella Stella Stephanie Teresa Sumardi . Sunyoto, Jenny Edly Susanti - - Susanti Susanti Suwarlan, Stivani Ayuning Sylvia Sylvia, Sylvia Uci Sufikat Maskat Valen Oktavianti Valentina, Cindy Venessa, Jessy Veni Sisca Venny Chou Venny Venny Vera Laurence Liang Veronica Oktavia Veronica Veronica Veronica, Francia Versia Silvana Viana Viana Vincent Sun Vinco Vinco Vinvin Evelyn Vinvin Evelyn Vinvin Evelyn Viona Angelina Viona Frederica, Meiviana, Sylvia, Vivin Wijaya, Ericko Willy Benyamin Ompusunggu winna, winna Winson Winson Winton Tan Yehezkiel Putra Galang Yohanis Rerung Yundari, Yundari