Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Vol. 5 No. 7 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan

Analisis Tata Kelola Perusahaan Terhadap Kebangkrutan Perusahaan yang Terdaftar di Bursa Efek Indonesia

Robby Krisyadi (Universitas Internasional Batam)
Selin Selin (Universitas Internasional Batam)



Article Info

Publish Date
11 Feb 2023

Abstract

This study aims to examine whether corporate governance has an effect on the risk of corporate bankruptcy. The variables of corporate governance assessment include audit committee attendance, audit committee size, audit committee independence, audit committee expertise, audit committee meetings, board independence, and board size. The variable of corporate bankruptcy is measured based on the issuance of the financial statements for two consecutive years between experiencing profit or loss, so this study uses the logistic regression method. The population used comes from non-financial data of companies listed on the Indonesia Stock Exchange for the period 2017 to 2021. The results show that audit committee size, audit committee independence, frequency of board meeting have a significant negative effect on corporate insolvency.

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Journal Info

Abbrev

fairvalue

Publisher

Subject

Economics, Econometrics & Finance

Description

The Aim of this Fair Value : jurnal Ilmiah Akuntansi dan Keuangan is the media for scientific studies resulting from research, thoughts and critical-analysis studies on accounting, financial, Cooperative and SMEs issues in Indonesia and southeast asia especially and also in the world. The intended ...