<![CDATA[The purpose of this research is to obtain empirical evidence about the effects of institutional ownership, audit committee, independent commissioner, and firm size on financial distress. This research is conducted by taking 57 samples from agricultural companies subsector plantation and listed in the IDX which announce their financial statements from 2014-2018. The sample selection technique used is purposive sampling. This research was analyzed by using the SPSS version 25 program. The results show that only audit committee variable has a negative and significant influence on financial distress, while the other variables, institutional ownership, independent commissioner, and firm size do not have a significant effect on financial distress. Audit committee and independent commissioner must pay more attention in corporate governance to detect the possibility of financial distress.]]>
Copyrights © 2021
