PENGARUH STRUKTUR KEPEMILIKAN MANAJERIAL TERHADAP KEMUNGKINAN KESULITAN KEUANGAN PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI

Dhea Sartika (Fakultas Ekonomi Bisnis dan Politik, Universitas Muhammadiyah Kalimantan Timur)
Rahman Anshari (Fakultas Ekonomi Bisnis dan Politik, Universitas Muhammadiyah Kalimantan Timur)
Sri Wahyuni Jamal (Fakultas Ekonomi Bisnis dan Politik, Universitas Muhammadiyah Kalimantan Timur)

Manajemen : Jurnal Ekonomi
Vol. 6 No. 2 (2024): Manajemen : Jurnal Ekonomi (Special Issue)

This study was conducted to analyze the effect of managerial ownership structure on the possibility of financial difficulties in consumer goods industry sector companies. The type of research used is quantitative with an archival research approach that uses time series records. The research population consists of 296 data on companies in the consumer goods industry sector. The sampling technique used non - probability sampling with purposive sampling method, so that 173 company data were obtained that met the sample criteria. The data source used is secondary data obtained from the company's official website. Managerial ownership structure is represented through the ratio of the number of shares that have been released to the public with a value expressed as a percentage, while the possibility of financial difficulties is measured by the Interest Coverage Ratio. The data analysis technique used in this research is logistic regression test. The results showed that managerial ownership structure has a positive effect of 0.000 on the possibility of financial difficulties of companies in the consumer goods industry sector.