Diponegoro Journal of Accounting
Volume 12, Nomor 3, Tahun 2023

PENGARUH CORPORATE GOVERNANCE TERHADAP FINANCIAL DISTRESS (Studi Empiris pada Perusahaan Subsektor Transportasi yang Terdaftar di BEI Tahun 2018-2021)

Vivi Mardahlia (Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro)
Imam Ghozali (Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro)



Article Info

Publish Date
11 Jul 2023

Abstract

This study aims to examine the effect of good corporate governance (GCG) on financial distress. The independent variables in this study are gender diversity on board, institutional ownership, managerial ownership, proportion of independent commissioners, number of directors, and audit committee size. The dependent variable used in this study was financial distress. This study uses secondary data from the financial statements of companies listed on the Indonesia Stock Exchange. The purposive sampling method was used in this research so that 114 samples were obtained from transportation sector companies that published their financial statements in 2018-2021. This study used logistic regression analysis method to test Good Corporate Governance for financial distress. The results showed that gender diversity on board, institutional ownership, and proportion of independent commissioners had a negative influence on financial distress. Meanwhile, managerial ownership, number of directors, and audit committee size do not have a significant effect on financial distress.

Copyrights © 2023






Journal Info

Abbrev

accounting

Publisher

Subject

Economics, Econometrics & Finance

Description

Media publikasi karya ilmiah lulusan S1 Prodi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro yang memuat berbagai hasil penelitian maupun kajian di bidang ...