Pengaruh Corporate Governance Terhadap Financial Distress pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2018-2020

Desy, Zaitunniah (2023) Pengaruh Corporate Governance Terhadap Financial Distress pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2018-2020. Masters thesis, Universitas Islam Kalimantan MAB.

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Abstract

aitunniah Desy. 19920093. Pengaruh Corporate Governance Terhadap Financial Distress pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2018-2020. Pembimbing satu Kurniaty dan Pembimbing ke dua Rahmi Widyanti.Penelitian ini dilakukan untuk menguji pengaruh dewan direksi, dewan komisaris, proporsi dewan komisaris independen, dan kepemilikan manajerial, terhadap financial distress. Objek dalam penelitian ini yaitu perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia untuk periode 2018-2020.Populasi dalam penelitian ini adalah 201 perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia periode 2018-2020. Berdasarkan metode purposive sampling diperoleh sampel sebanyak 99 perusahaan dengan total 297 pengamatan untuk 3 tahun penelitian. Data tersebut diolah dengan menggunakan analisis regresi logistik.Hasil penelitian menunjukkan bahwa dewan direksi berpengaruh signifikan dengan arah negative terhadap financial distress. Hal ini mengindikasikan bahwa semakin besar jumlah dewan direksi signifikan maka semakin kecil perusahaan mengalami kondisi financial distress. Sementara itu, dewan komisaris berpengaruh positif terhadap financial distress. Hal ini mengindikasikan bahwa semakin besar jumlah dewan komisaris maka semakin besar perusahaan mengalami kondisi financial distress. Sedangkan temuan lain menunjukkan bahwa variabel lainnya, yaitu proporsi dewan komisaris independen, kepemilikan manajerial, kepemilikan institusional, dan komite audit tidak berpengaruh terhadap financial distress.Kata Kunci: Corporate Governance dan Financial Distress. ABSTRACT Zaitunniah Desy. 19920093. The Effect of Corporate Governance on Financial Distress in Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2018-2020 Period. Advisor one Kurniaty and the second advisor Rahmi Widyanti.This research was 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. Keywords: Corporate Governance and Financial Distress.

Item Type: Thesis (Masters)
Uncontrolled Keywords: Corporate Governance dan Financial Distress.
Subjects: H Social Sciences > HB Economic Theory
Depositing User: Zaitunniah Desy
Date Deposited: 06 Mar 2024 02:30
Last Modified: 06 Mar 2024 02:30
URI: http://eprints.uniska-bjm.ac.id/id/eprint/16232

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