Jurnal Eksplorasi Akuntansi (JEA)
Vol 4 No 3 (2022): Jurnal Eksplorasi Akuntansi (JEA)

Pengaruh Struktur Kepemilikan dan Komisaris Independen terhadap Prediksi Financial Distress

Aisyah Aisyah (Fakultas Ekonomi, Universitas Negeri Padang)
Mayar Afriyenti (Fakultas Ekonomi, Universitas Negeri Padang)



Article Info

Publish Date
30 Aug 2022

Abstract

This research aims to analyze the effect managerial ownership, institutional ownership and independent commissioners on financial distress. This research uses a quantitative approach with a causal associative research type. The data used in this study are annual reports of sector basic and chemical industry companies listed on the Indonesia Stock Exchange in 2016-2020. Using a purposive sampling method we obtained 150 samples from 30 companies conducting observations from 2016 – 2020. This research uses multiple linear regression analysis for hypothesis testing. The result showed that the managerial ownership has a negative and significant effect on financial distress and institutional ownership has a positive and significant effect on financial distress. While independent commissioners have no significant effect on financial distress.

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Journal Info

Abbrev

jea

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Eksplorasi Akuntansi (JEA) adalah jurnal ilmiah yang mempublikasikan artikel ilmiah yang berasal dari skripsi mahasiswa S1 Akuntansi Fakultas Ekonomi Universitas Negeri Padang (UNP). Jurnal ini dikelola oleh Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Padang (UNP), dan terbit 4x ...