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All Journal Jurnal Computech & Bisnis (e-Journal) Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal)
Sholihah, Sana
STIE Pasundan, Bandung.
Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Library & Information Science

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PENGARUH GCG, RASIO KEUANGAN, ARUS KAS DAN UKURAN PERUSAHAAN TERHADAP FINANCIAL DISTRESS PADA PERBANKAN Indah Damayanti; Roro Endah Kumalasari; Sana Sholihah
Jurnal Computech & Bisnis (e-Journal) Vol 15, No 2 (2021): Jurnal Computech & Bisnis
Publisher : STMIK Mardira Indonesia, Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (560.35 KB) | DOI: 10.55281/jcb.v15i2.251

Abstract

This research examines the effect of GCG, financial ratios, cash flow and company size on financial distress in banks listed on the Indonesia Stock Exchange in 2015-2020. The general objective of this study is to determine how the influence of GCG, financial ratios, cash flow and company size on financial distress in banks listed on the Indonesia Stock Exchange in 2015-2020. Meanwhile, for the specific purpose of this study, it is to analyze more deeply about financial distress, especially in the banking sector, where during the Covid-19 pandemic the risk of financial distress in banks is high. The research method used in this research is to use quantitative analysis. The analytical tools used are descriptive statistics and panel data regression analysis. The population in this research are banks listed on the Indonesia Stock Exchange in 2015-2020. The sampling method in this study used the saturated sampling method. Based on the results of purposive sampling, there are 37 banks that fall into the criteria with an observation period of 2015-2020. The data collection technique used is literature study through various literatures and the internet. Based on the results of the research, it shows that GCG, financial ratios (ROE, ROA, LDR and NPL) and company size have no significant effect on financial distress. Meanwhile, financial ratios (BOPO and NIM) and cash flow have a significant effect on financial distress. Keywords : GCG, Financial Ratios, Cash Flow, Company Size, Financial Distress.
KECURANGAN AKUNTANSI: PERSPEKTIF PENENERAPAN GOOD CORPORATE GOVERNANCE, KETAATAN ATURAN DAN ASIMETRI INFORMASI DENGAN PENGENDALIAN INTERNAL SEBAGAI VARIABEL INTERVENING Sana Sholihah
Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal) Vol 13 No 2 (2019): Jurnal Ekonomi, Bisnis & Entrepreneurship
Publisher : Pusat Penelitian dan Pengabdian Masyarakat (P3M) STIE Pasundan Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (34.933 KB)

Abstract

Fraud in accounting reporting is one of the factors that need to consider in presenting quality financial reports. Based on the existing phenomena, this study investigates accounting fraud that is suspected to be influenced by Good Corporate Governance (GCG), compliance with accounting rules to present financial reports and information asymmetry, and internal control. Testing the hypotheses secondary data from BUMN listed on the Jakarta Stock Exchange is used to test the allegations. Testing the hypothesis proposed using a quantitative approach with a sample of 20 BUMNs listed on the Jakarta Stock Exchange. The calculation results show that all the proposed hypotheses are empirically proven. This condition indicates that accounting fraud to be influenced by Good Corporate Governance (GCG), adherence to accounting rules for the presentation of financial statements and information asymmetry, and internal control.
Co-Authors Damayanti, Indah Kumalasari, Roro Endah