PENGARUH CORPORATE GOVERNANCE TERHADAP FINANCIAL DISTRESS (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia periode 2018-2020)
(1) Program pascasarjana Magister Manajemen Uniska MAB Banjarmasin
(2) Program pascasarjana Magister Manajemen Uniska MAB Banjarmasin
(3) Program pascasarjana Magister Manajemen Uniska MAB Banjarmasin
(*) Corresponding Author
Sari
This research conducted to examine the influence of the board of directors, board
of commissioners, the proportion of independent commissioners, managerial ownership,
institutional ownership, and audit committees on financial distress. The objects in this
study are manufacturing companies listed on the Indonesia Stock Exchange for the years
2018-2020.
The population in this study were 201 manufacturing companies listed on the
Indonesia Stock Exchange in 2018-2020. Based on the purposive sampling method
obtained a sample of 99 companies with a total of 297 samples for 3 years of research. The
data is processed using logistic regression analysis.
The results showed that the board of directors had a significant negative effect on
financial distress. This indicates that the larger the number of the board of directors is
significant, the smaller the company experiences financial distress. Meanwhile, the board
of commissioners has a positive effect on financial distress. This indicates that the greater
the number of the board of commissioners, the greater the company experiencing financial
distress. While other findings indicate that other variables, namely the proportion of
independent commissioners, managerial ownership, institutional ownership, and audit
committee have no effect on financial distress
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DOI: http://dx.doi.org/10.31602/alsh.v8i2.8610
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