Jurnal Akuntansi, Auditing dan Investasi (JAADI)
Vol 4 No 2 (2024): JURNAL AKUNTANSI, AUDITING & INVESTASI

ANALISIS PENGARUH MEKANISME CORPORATE GOVERNANCE DAN FIRM SIZE TERHADAP FINANCIAL DISTRESS (STUDI PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2022)

Perbiani, Wilna (Unknown)
Sartono, Sartono (Unknown)
Setiawan, Aris (Unknown)



Article Info

Publish Date
30 Dec 2024

Abstract

This research is motivated by the problem of financial difficulties that often occur in companies. The decline inthe company's financial condition and performance can make the company experience a Financial Distresscondition which, if it occurs continuously, can result in the company experiencing bankruptcy. In order for thecompany to avoid these problems, the management and shareholders of the company are required to be able towork together in maintaining and improving company performance by implementing Corporate Governancemechanisms. A good Corporate Governance mechanism will reduce the risk of Financial Distress. This study aimsto determine the effect of Corporate Governance mechanisms and Firm Size on Financial Distress. Theindependent variables used are the Number of Board of Directors, Proportion of Independent Commissioners,Managerial Ownership, and Firm Size. This study uses secondary data with a population of all BUMN companieslisted on the Indonesia Stock Exchange (BEI) in 2019-2022. The sampling technique used purposive sampling byobtaining a sample of 11 companies. The data analysis technique used is descriptive statistics, classicalassumption test and hypothesis testing. The results in this study indicate that the Number of Boards of Directors,Proportion of Independent Commissioners, and Managerial Ownership have a significant negative effect onFinancial Distress while Firm Size has no effect on Financial Distress .

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Journal Info

Abbrev

jadi

Publisher

Subject

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

Description

Jurnal Akuntansi, Auditing dan Investasi (JAADI) diterbitkan oleh jurusan akuntansi FE-UPB Pontianak, terbit dua kali dalam satu tahun yakni bulan Juni dan Desember. JAADI bertujuan sebagai wadah atau media informasi dan pertukaran artikel ilmiah bagi para praktisi dan pemerhati bidang ilmu di ...