JAPP : Jurnal Akuntansi, Perpajakan dan Portofolio
Vol 1, No 02 (2021): Agustus

Struktur Kepemilikan, Komisaris Independen, Ukuran Perusahaan, dan Financial Distress Pada Perusahaan Manufaktur di Indonesia

Nimas Kurniawati (UIN Raden Mas Said Surakarta)
Frank Aligarh (UIN Raden Mas Said Surakarta)



Article Info

Publish Date
04 Jan 2022

Abstract

The objective of this study is to examine empirically the influence of institusional ownership, manajerial ownership, the proportion of independent commissioners, the amount of the board of directors, firm size, liquidity, and leverage on the financial distress. this research analyzed manufacturing companies listed on the Indonesia Stock Exchange for the periode 2017-2019. The data used secondary data from the company’s annual financial statements. The population in this study is all of the manufacturing companies listed on the Indonesia Stock Exchange. The research sample used purposive sampling technique. The final sample was obtained as many as 41 companies. The analysis technique used is logistic regression The result of the study reveals that Institusional ownership, the amount of the board of directors, liquidity, has a negative effect on financial distress, and leverage has a positive effect on financial distress. mean while, manajerial ownership, the proportion of independent commissioners, firm size did not effect on financial distress

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Journal Info

Abbrev

JAPP

Publisher

Subject

Economics, Econometrics & Finance

Description

JAPP : Jurnal Akuntansi, Perpajakan dan Portofolio merupakan peer-reviewed journal yang mempublikasikan artikel-artikel ilmiah dalam bidang Akuntansi. Artikel-artikel yang dipublikasikan di Jurnal Akuntansi meliputi hasil penelitian ilmiah asli (prioritas utama), artikel ulasan ilmiah yang bersifat ...