Pengaruh Rasio Keuangan dan Mekanisme Good Corporate Governance Terhadap Financial Distress

Arifin Prasetya; Lela Hindasah

doi:10.47134/jbea.v1i2.97

Authors

Arifin Prasetya Universitas Muhammadiyah Yogyakarta
Lela Hindasah Universitas Muhammadiyah Yogyakarta

DOI:

https://doi.org/10.47134/jbea.v1i2.97

Keywords:

Profitabilitas, Likuiditas, Leverage, Komisaris Independen, Direksi, Keberagaman Gender, Kesulitan Keuangan

Abstract

Tujuan penelitian ini adalah untuk menguji dan menganalisis pengaruh Profitabilitas, Likuiditas, Leverage, Komisaris Independen, Dewan Direksi, dan Keberagaman Gender terhadap Financial Distress dengan studi kasus pada Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2020 . Metode analisis data yang digunakan adalah analisis regresi logistik dengan bantuan software pengolahan data SPSS (Statistical Package For Social Science) versi 25. penelitian ini menunjukkan bahwa profitabilitas berpengaruh negatif signifikan terhadap Financial Distress, likuiditas tidak berpengaruh terhadap Financial Distress, leverage tidak berpengaruh terhadap Financial Distress, proporsi dewan komisaris independen tidak berpengaruh terhadap Financial Distress, dewan direksi berpengaruh negatif signifikan terhadap Financial Distress, dan keberagaman gender tidak berpengaruh terhadap Financial Distress.

The purpose of this research is to examine and analyze the effect of Profitability, Liquidity, Leverage, Independent Commisioners, Board of Directors, and Gender Diversity to Financial Distress with case studies on Non- Financial Companies Listed on the Indonesia Stock Exchange in 2019-2020. The data analysis method used is logistic regression analysis with the help of data processing software SPSS (Statistical Package For Social Science) version 25. this study indicate that profitability has a significant negative effect on Financial Distress, liquidity has no effect on Financial Distress, leverage has no effect on Financial Distress, proportion of independent commisioners has no effect on Financial Distress, board of directors has a significant negative effect on Financial Distress, and Gender Diversity has no effect on Financial Distress.

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