Monex: Journal of Accounting Research
Vol 8, No 2 (2019)

PREDIKSI FINANCIAL DISTRESS MENGGUNAKAN PERTUMBUHAN PENJUALAN DAN CORPORATE GOVERNANCE PADA PERUSAHAAN SEKTOR PERTAMBANGAN

Shintia Ramdani (Akademi Akuntansi Bina Insani)
Indra Wijaya (Akademi Akuntansi Bina Insani)



Article Info

Publish Date
15 Jul 2019

Abstract

The aim of the research was to examine the accuracy of sales growth and corporate governance in predicting financial distress in the mining sector companies. Corporate governance in this research used indicator size of the board of directors, board of commissioners, independent commisioners, and audit comitte. Financial distress used earning per share (EPS) as a proxy. The population of this research were 43 mining companies listed on the Indonesian Stock Exchange for the period 2012-2016. The sample obtained by purposive sampling method were 11 companies of mining sector. Data analyze used logistic regression by SPSS 24 program. The results of the research indicated that sales growth, board of commissioners, audit committee had no significant effect in predicting financial distress, while the size of the board of directors and independent commissioners had a significant negative effect in predicting financial distress.

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Journal Info

Abbrev

monex

Publisher

Subject

Economics, Econometrics & Finance

Description

Monex: Journal of Accoutning Research or Monex (previously known as Monex: Journal Research Accounting Politeknik Tegal) is a peer-reviewed and open-access journal published by Politeknik Harapan Bersama in collaboration with Ikatan Akuntan Indonesia Kompartemen Akuntan Pendidik (IAI-KAPd) and ...