JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS
Vol. 12 No. 2 (2024): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2024

Tata Kelola Perusahaan dan Leverage Terhadap Financial Distress Di Bursa Efek Indonesia

Go, Owen Tamashi (Unknown)
Wijaya, Liliana Inggrit (Unknown)
Muhardi, Werner Ria (Unknown)



Article Info

Publish Date
31 Dec 2024

Abstract

By developing a bankruptcy model with data from non-financial sector businesses registered on IDX for the years 2017"“2021, this research seeks to explore the impact of corporate governance and leverage. A quantitative method with a logistic regression model was applied. The final sample contained of 349 firms from the non-financial sector, with 1745 observations. According to the findings, leverage, institutional ownership, and board size are variables that the model takes into account. Meanwhile, managerial ownership, independent commissioner, firm size, and firm growth have no significant effect. Although not all variables included in the model are significant, insignificant variables are still present to improve the prediction model's accuracy. The findings revealed that this destruction model was 75.6% accurate.

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Journal Info

Abbrev

JAEMB

Publisher

Subject

Economics, Econometrics & Finance

Description

Terbit dua kali setahun pada bulan Juli dan Desember: mulai Volume 6, Nomor 1, Juli 2018. Berisi tulisan yang diangkat dari hasil penelitian di bidang Akuntansi, Ekonomi, dan Manajemen ...