The Pengaruh Karakteristik Dewan Direksi Terhadap Financial Distress: Pada Perusahaan BUMN di Indonesia Tahun 2015 – 2019

Mauda, Atikah; Serly, Vanica

doi:10.24036/jea.v3i3.427

Cited by 2 publications

(2 citation statements)

References 4 publications

(6 reference statements)

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“…It will also increase the cost of salaries and wages for the organization. The findings of this study are consistent with the findings of previous studies by (Ananto, Mustika, & Handayani, 2017;Anggraeni, Dongoran, & Kurniawati, 2020;Mauda & Serly, 2021;Nurhalimah, 2019;Putri & Kristanti, 2020), which found no link between the board of directors and financial difficulties.…”

Section: The Impact Of the Board Of Directors On Financial Pressuressupporting

confidence: 93%

The Impact of Good Corporate Governance on Financial Distress in Transportation Sector Companies in Indonesia

Patriandari,

Rianto,

Ristianti

2023

Quant. Econ. Manag. Stud.

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This study aims to determine the influence of the Board of Directors, Institutional Ownership, and Managerial Ownership on Financial Distress in Transportation Subsector Companies Listed on the Indonesia Stock Exchange for the 2018-2020 Period. This study used a sample of 29 companies from the Transportation Subsector for 3 periods using the purposive sampling method. The independent variables in this study are the board of directors as measured by calculating the number of members of the board of directors in the relevant year period, institutional ownership as measured by dividing the number of shares held institutionally by the number of shares outstanding, and managerial ownership measured by dividing the number of shares held by management by the number of shares outstanding. Meanwhile, the dependent variable in this study is financial distress as measured by the altman z-score method. The results of this study show that: (1) The board of directors has no effect on the occurrence of financial distress. (2) Institutional ownership negatively affects the occurrence of financial distress. (3) Managerial ownership negatively affects the occurrence of financial distress.

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Section: The Impact Of the Board Of Directors On Financial Pressuressupporting

confidence: 93%

The Impact of Good Corporate Governance on Financial Distress in Transportation Sector Companies in Indonesia

Patriandari,

Rianto,

Ristianti

2023

Quant. Econ. Manag. Stud.

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“…Keberadaan dewan direksi (DIRSIZE) juga tidak berpengaruh terhadap financial distress, sehingga hipotesis ditolak. Hasil tersebut mendukung penelitian Juniarti (2013) dan Mauda & Serly (2021). Hasil penelitian ini tidak sesuai dengan teori keagenan yang mengemukakan bahwa dewan direksi berperan mengawasi seluruh departemen dalam suatu perusahaan sehingga dapat memantau kemajuan dan kinerja perusahaan untuk menghindari ancaman financial distress (Pramudena, 2017).…”

Section: Hasil Dan Pembahasanunclassified

Pengaruh tata kelola dan kinerja perusahaan terhadap financial distress pada perusahaan consumer goods industry

Annisa¹,

Rochmah²,

Ekasari³

2022

JAA

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This study aims to determine the effect of corporate governance and performance on financial distress. This quantitative study collected data from 10 companies listed in the Indonesia Stock Exchange (IDX) from 2015 to 2019. Using multiple linear regression to analyse the data, the result of this study shows that managerial ownership, profitability, and liquidity have a negative effect on financial distress, but the institutional ownership, independent commissioner, director’s size, and leverage have no effect on financial distress. This study has several limitations, including the inaccessibility of financial statements for a number of companies, incomplete availability of the variables for some companies, and the inability to generalize the results of this to other industrial companies. This study is expected to contribute to the development of theory and knowledge on the impact of corporate governance and company performance on the estimation of the financial distress of companies, especially those in the consumer goods industry.AbstrakPenelitian ini bertujuan untuk mengetahui pengaruh tata kelola dan kinerja perusahaan terhadap financial distress. Penelitian ini menggunakan pendekatan kuantitatif dengan 10 sampel perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2019. Dengan menggunakan analisis regresi berganda, variabel kepemilikan manajerial, profitabilitas, dan likuiditas berpengaruh negatif terhadap terjadinya financial distress, sedangkan kepemilikan institusional, proporsi dewan komisaris independen, jumlah dewan direksi, dan leverage tidak berpengaruh terhadap financial distress. Penelitian ini memiliki beberapa keterbatasan antara lain tidak tersedianya laporan keuangan untuk beberapa perusahaan, tidak lengkapnya variabel pada beberapa perusahaan, dan hasil penelitian tidak yang dapat disamaratakan untuk perusahaan industri lainnya. Penelitian ini diharapkan dapat memberikan kontribusi sebagai sarana pengembangan teori dan ilmu pengetahuan tentang pengaruh tata kelola perusahaan dan kinerja perusahaan untuk memperkirakan financial distress terutama bagi perusahaan yang bergerak pada bidang industri barang konsumsi.

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The Pengaruh Karakteristik Dewan Direksi Terhadap Financial Distress: Pada Perusahaan BUMN di Indonesia Tahun 2015 – 2019

Cited by 2 publications

References 4 publications

The Impact of Good Corporate Governance on Financial Distress in Transportation Sector Companies in Indonesia

The Impact of Good Corporate Governance on Financial Distress in Transportation Sector Companies in Indonesia

Pengaruh tata kelola dan kinerja perusahaan terhadap financial distress pada perusahaan consumer goods industry

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