Jurnal Kajian Akuntansi, Auditing dan Perpajakan
Vol. 2 No. 2 (2025)

The Influence of GCG On Financial Distress Of State-Owned Companies On The IDX In 2021-2024

Setyowati, Wahyu (Unknown)
Supadmini, Sri (Unknown)
Fatmawati, Ananda Etika (Unknown)
Dwiastuti, Maria Magdalena Pur (Unknown)



Article Info

Publish Date
31 Dec 2025

Abstract

The purpose of this study is to examine the influence of GCG (Good Corporate Governance), consisting of institutional ownership, managerial ownership, independent board of commissioners, board of directors, and audit committee variables on financial distress. This study is descriptive quantitative. The type of data used is secondary data, including the financial statements of state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024, obtained through the IDX website at www.idx.co.id. Data were collected using documentation techniques. The research sample consisted of state-owned enterprises listed on the Indonesia Stock Exchange from 2021 to 2024, selected using a purposive sampling method , resulting in a sample size of eight companies. The results of the study show that institutional ownership and independent board of commissioners variables partially have no effect on financial distress, and managerial ownership, board of directors, and audit committee partially have an effect on financial distress.

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Journal Info

Abbrev

jkaap

Publisher

Subject

Humanities Economics, Econometrics & Finance Social Sciences

Description

Jurnal JKAAP (Jurnal Kajian Akuntansi, Auditing dan Perpajakan) diterbitkan oleh Bagian Publikasi Universitas Gunadarma. Jurnal ini diterbitkan dua kali setahun pada bulan Juni dan Desember. Jurnal JKAAP (Jurnal Kajian Akuntansi, Auditing dan Perpajakan) menerbitkan artikel di bidang akuntansi yang ...