Jurnal Akuntansi Profesi
Vol. 17 No. 02 (2026): Jurnal Akuntansi Profesi

Pengaruh Managerial Agency Cost, Foreign Ownership, Institutional Ownership dan Gender Diversity terhadap Financial Distress

Ni Nyoman Widyani (Universitas Pendidikan Ganesha)
Desak Nyoman Sri Werastuti (Universitas Pendidikan Ganesha)



Article Info

Publish Date
15 Sep 2026

Abstract

This study aims to determine the effect of managerial agency cost, foreign ownership, institutional ownership, and gender diversity on financial distress. The type of research was quantitative research. The population of the study was the property and real estate company listed on the Indonesia Stock Exchange for the period 2017-2020. The sample selection in this study was used by purposive sampling so that company obtained sample was 38 companies. The data used is secondary data in the form of the company's annual report. The data collection method used is the documentation method. The technique of data analysis used is logistic regression analysis with SPSS 25. The result of this study indicate that managerial agency cost has a positive effect on financial distress, and institutional ownership has a negative effect on financial distress. While foreign ownership and gender diversity has no effect on financial distress.

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Journal Info

Abbrev

JAP

Publisher

Subject

Economics, Econometrics & Finance Education Social Sciences

Description

Jurnal Akuntansi Profesi disseminates studies in accounting to academic and professional communities, practitioners, students, and other interested parties. It publishes articles reporting the findings of accounting research from a wide range of topics including, but not limited to: - Accounting ...