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  • 标题:Pengaruh Good Corporate Governance dan Financial Indicators terhadap Kemungkinan Perusahaan Mengalami Kondisi Financial Distress pada Perusahaan Property dan Real Estate
  • 本地全文:下载
  • 作者:Retno Mulansari ; Wahyu Setiyorini
  • 期刊名称:Jurnal Akuntansi dan Perpajakan
  • 印刷版ISSN:2338-6010
  • 出版年度:2019
  • 卷号:5
  • 期号:2
  • 页码:115-126
  • DOI:10.26905/ap.v5i2.5766
  • 出版社:Universitas Merdeka Malang
  • 摘要:The purpose of this study was to examine and research the effect of Good Corporate Governance and Financial Indicators to Financial Distress.Good Corporate Governance was measured by using the institutional ownership, managerial ownership, director size, and independent board of commissioners. Financial Indicators was measured by using liquidity, profitabilty, and leverage. While the indicator financial distress was using Altman Z”-Score Model. The research method used is hypothesis testing research using multiple linear regression tests. Population of this research are all of property & real estate sector listed in Indonesia Stock Exchange in the period of 2013-2017. Based on predetermined criteria, the samples obtained were 20 companies. The result of this research showed that institutional ownership, managerial ownership, liquidity, and profitability have significant positive impact on the probability of firm experienced financial distressed and leverage have significant negative impact on the probability of firm experienced financial distressed. While the director size and independent board of commissioners do not affect on the probability of firm experienced financial distressed.
  • 其他摘要:The purpose of this study was to examine and research the effect of Good Corporate Governance and Financial Indicators to Financial Distress.Good Corporate Governance was measured by using the institutional ownership, managerial ownership, director size, and independent board of commissioners. Financial Indicators was measured by using liquidity, profitabilty, and leverage. While the indicator financial distress was using Altman Z”-Score Model. The research method used is hypothesis testing research using multiple linear regression tests. Population of this research are all of property & real estate sector listed in Indonesia Stock Exchange in the period of 2013-2017. Based on predetermined criteria, the samples obtained were 20 companies. The result of this research showed that institutional ownership, managerial ownership, liquidity, and profitability have significant positive impact on the probability of firm experienced financial distressed and leverage have significant negative impact on the probability of firm experienced financial distressed. While the director size and independent board of commissioners do not affect on the probability of firm experienced financial distressed.
  • 关键词:Good Corporate Governanc;; Financial Indicators; Financial Distress.
  • 其他关键词:Good Corporate Governance; Financial Indicators; Financial Distress
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