GOOD CORPORATE GOVERNANCE LEVERAGE DAN FIRM SIZE TERHADAP FINANCIAL DISTRESS PADA SEKTOR PERDAGANGAN, JASA DAN INVESTASI
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Abstract
Abstrak‐ Skripsi ini bertujuan untuk mengetahui pengaruh Good Corporate Governance, Leverage dan Firm Size sebagai variabel independen terhadap Financial Distress sebagai variabel dependen pada sektor Perdagangan, Jasa dan Investasi. Penelitian ini menggunakan pendeketan linier dengan model analisis regresi linear berganda dalam bentuk data panel untuk jumlah observasi sebanyak 100 yang terdiri dari 25 perusahaan selama periode 2016‐ 2019. Hasil penelitian ini menunjukkan bahwa variabel board independence dan blockholder ownership tidak berpengaruh terhadap kemungkinan financial distress, sedangkan variabel leverage dan firm size memiliki berpengaruh terhadap kemungkinan adanya financial distress di dalam perusahaan.
Kata kunci: board independence, blockholder ownership, leverage, firm size, financial distress
Abstract‐ The focus of this study is aims to determine the effect of Good Corporate Governance, Leverage and Firm Size as an independent variable on Financial Distress as the dependent variable in the Trade, Services and Investment sectors. This study uses linear approach with multiple linear regression analysis models in the form of panel data for the number of observations of 100 consisting of 25 companies during the 2016‐2019 period. The results of this study indicate that the board independence and blockholder ownership variables do not affect the likelihood of financial distress, while the leverage and firm size variables have an influence on the likelihood of financial distress in the company.
Keywords: board independence, blockholder ownership, leverage, firm size, financial distress
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