<![CDATA[Abstrak Financial distress atau kesulitan keuangan akan dialami oleh perusahaan sebelum terjadinya kebangkrutan. Oleh sebab itu, manajemen sebaiknya mengambil tindakan dengan melakukan prediksi dini agar dapat memperbaiki kondisi ekonomi perusahaan. Penerapan mekanisme good corporate governance yang baik akan meminimalkan risiko perusahaan mengalami kondisi financial distress. Ukuran perusahaan adalah faktor utama untuk menentukan profitabilitas dari suatu perusahaan dengan konsep skala ekonomi. Penelitian ini menggunakan metode verifikatif. Sumber data yang digunakan adalah data sekunder, yang didapat dari laporan tahunan. Pengambilan sampel penelitian menggunakan purposive sampling. Teknik analisis data menggunakan analisis data panel serta teknik pengujian hipotesis menggunakan uji signifikansi parsial dan simultan. Hasil penelitian menemukan bahwa good corporate governance yang diproyeksikan dengan kepemilikan manajerial berpengaruh positif signifikan dan ukuran perusahaan berpengaruh negatif signifikan terhadap financial distress. Sedangkan hasil penelitian secara simultan, good corporate governance yang diproyeksikan dengan kepemilikan institusional, kepemilikan manajerial, dewan komisaris independen dan komite audit serta ukuran perusahaan secara bersama-sama berpengaruh signifikan terhadap financial distress. Kata Kunci : good corporate governance, kepemilikan institusional, kepemilikan manajerial, dewan komisaris independen, komite audit, ukuran perusahaan, financial distress Abstract Financial distress will be experienced by the company prior to bankruptcy. Therefore, management should take action by making early predictions in order to improve the company's economic conditions. The application of good corporate governance mechanisms will minimize the risk of companies experiencing financial distress. Company size is the main factor to determine the profitability of a company with the concept of economies of scale .This research uses verification method. Data sources used are secondary data obtained from financial statements. Sampling of research using purposive sampling. Data analysis techniques using panel data analysis and hypothesis testing techniques using partial and simultaneous significance tests. The results showed that good corporate governance projected by managerial ownership had a positive significant effect and company size had a negative significant effect on financial distress. While the results of the study simultaneously, good corporate governance that is projected with institutional ownership, managerial ownership, independent board of commissioners and audit committee as well as company size together have a significant effect on financial distress. Keywords: good corporate governance, institutional ownership, managerial ownership, independent board of commissioners, audit committee, company size, financial distress]]>
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