Article Per Year (5 Year)
p-Index From 2019 - 2024
0.23
P-Index
This Author published in this journals
All Journal Journal of Multiperspectives on Accounting Literature
Dwi Irawan
Accounting Study Program, Faculty of Economic and Business, University of Muhammadiyah Malang, Malang, Indonesia
Economics, Econometrics & Finance Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Does Corporate Governance Have An Effect On Financial Distress?: Altman Z-Score Approach Fransiska Dwi Ratna Puspitasari; Dwi Irawan; Dhaniel Syam
Journal of Multiperspectives on Accounting Literature Vol. 1 No. 2 (2023): Journal of Multiperspectives on Accounting Literature
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jameela.v1i2.29204

Abstract

Purpose: This study aims to test and obtain empirical evidence that projected Corporate Governance with managerial ownership, independent commissioners, board of directors, and audit committees affects financial distress. Methodology/approach: The object of this study is all mining sector companies listed on the Indonesia Stock Exchange in 2019-2021. The sample determination technique in this study used the Purposive Sampling method with a total sample of 35 companies. The data analysis technique in this study used the panel data regression testing method with the STATA statistical tool version 15. Findings: The results of the study partially showed that independent commissioners negatively affect financial distress in mining companies. Then for the variables of managerial ownership, board of directors and audit committees have no effect on financial distress. The results of the study simultaneously showed that together the variables of managerial ownership, independent commissioners, board of directors and audit committees had a significant effect on financial distress. Practical implications: These research findings have an impact on stakeholders and policy makers considering business continuity. Originality/value: This research has the latest in the form of modifications to models and objects that are relevant to the Financial Distress.
Co-Authors Dhaniel Syam Fransiska Dwi Ratna Puspitasari