Article Per Year (5 Year)
p-Index From 2021 - 2026
12.712
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 Transekonomika : Akuntansi, Bisnis dan Keuangan 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 : 103 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 103 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 Company Shareholder Value Lidya, Lidya; Christian, Natalis
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 6 No. 1 (2026): January 2026
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v6i1.1145

Abstract

Backgrounds: Corporate governance mechanisms and firm financial characteristics are key determinants of corporate performance, with profitability proxounded by Return on Equity (ROE). Corporate performance is shaped by a constellation of governance attributes, encompassing board architecture, ownership configuration, the robustness of internal control frameworks, and the firm’s leverage. Objectives: This study examines the effect of corporate governance mechanisms and financial characteristics on profitability. Specifically, it investigates the roles of Non-Compliance Index, Director Share Ownership, Remuneration, Internal Controls, Extra Committees, Board Independence, Board Size, Leverage, and Liquidity in shaping ROE. Methodology: A quantitatively oriented research design was implemented, utilizing archival financial disclosures as secondary data sources. The empirical estimation relied on multiple linear regression performed on a balanced panel dataset encompassing 500 firm-year observations, with classical assumption tests and hypothesis testing ensuring model robustness. Findings: Simultaneously, governance mechanisms and financial characteristics significantly affect ROE. Partially, Director Share Ownership and Board Size positively influence ROE, while Board Independence has a negative effect. Non-Compliance Index, Remuneration, Extra Committees, Leverage, and Liquidity were not significant. Internal Controls could not be analyzed due to lack of data variation. Conclusions: Not all governance mechanisms directly enhance profitability. Excessive board independence may constrain managerial flexibility, while effective board size and managerial ownership can improve performance. Limitations include a low R² and the use of ROE as the sole performance metric. Future studies should explore alternative performance measures and additional governance variables. Findings provide guidance for designing governance structures that promote profitability, investor confidence, and sustainable business practices.
THE EFFECT OF CORPORATE GOVERNANCE ON FINANCIAL DISTRESS WITH FINANCIAL RATIO AS CONTROL VARIABLE Christian, Natalis; 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 | DOI: 10.32524/jkb.v24i1.1925

Abstract

Purpose : This research aims to examine the effect of corporate governance mechanisms encompassing board independence CEO tenure ownership concentration board size board diversity and audit committee size on corporate financial distress while incorporating financial ratio control mechanisms that include leverage profitability and liquidity in companies with the availability of corporate governance data and financial ratios over a defined period Design Methodology : A quantitative approach was applied The population consists of corporate entities that meet the specified criteria The sample was determined using purposive sampling resulting in selected companies as the unit of analysis Findings : Panel data regression was employed as the analytical approach using EViews as the computational tool This study addresses gaps in prior research on the relationship between corporate governance and financial distress by integrating financial ratios including leverage liquidity and profitability as control variables A comprehensive set of governance dimensions was incorporated including board independence CEO tenure ownership concentration board size board diversity and audit committee size Practical Implications : Implications are directed toward company management to strengthen governance structures and ensure that decision making and oversight functions are implemented effectively Originality Value : A comprehensive integration of corporate governance dimensions is presented including board size CEO tenure board independence ownership concentration board diversity and audit committee size which enriches the analytical framework in examining financial distress
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 Lidya, Lidya 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