Pengaruh Good Corporate Governance dan Pandemi Covid-19 terhadap Financial Distress

Hernandes, Herry and Eriandani, Rizky (2023) Pengaruh Good Corporate Governance dan Pandemi Covid-19 terhadap Financial Distress. JABI (Jurnal Akuntansi Berkelanjutan Indonesia), 6 (2). pp. 157-176. ISSN 2615-7896

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This research aims to provide information and prove empirically on the effect of good corporate governance (board size, institutional ownership, and managerial ownership) and the Covid-19 pandemic period on financial difficulties. This research is different from previous research because it adds the variable of the Covid-19 pandemic. This is due to the Covid-19 pandemic which has affected the country's economy so that researchers will look at the influence of Covid-19 in Indonesia. This study uses data for the period 2018 to 2021, the source of which is from the financial and annual reports of companies that have been listed on the Indonesia Stock Exchange. This study has 4 hypotheses that were tested with logistic regression. Because the dependent variable is categorical. The results of this study state that board size, institutional ownership, and the Covid-19 pandemic have an influence on financial distress. besides that, managerial ownership has no effect on financial distress.

Item Type: Article
Uncontrolled Keywords: Good Corporate Governance; Board Size; Institutional Ownership; Mangerial Ownership; Pandemi Covid-19; Financial Distress
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Business and Economic > Department of Accounting
Depositing User: RIZKY ERIANDANI M.Ak. - 209174
Date Deposited: 16 Oct 2023 03:37
Last Modified: 16 Oct 2023 03:37

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