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Pengaruh Rasio Keuangan Dan Mekanisme Corporate Governance Terhadap Finance Distress Di Masa Pandemi Covid-19

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This study aims to determine the effect of financial ratios and corporate governance
mechanisms on financial distress during the COVID-19. The financial ratios in this study
use leverage and profitability ratios. Meanwhile, the corporate governance mechanism
uses managerial ownership indicators. The population in this study were transportation
companies listed on the Indonesia Stock Exchange for the period 2020 which published
financial reports for the 1st quarter of 2020, the 2nd quarter of 2020, and the 3rd quarter
of 2020. The sample was obtained by purposive sampling with criteria, namely companies
that present complete data relating to the leverage variable, profitability, and managerial
ownership in the 2020 period. The samples obtained were 20 companies in the 1st quarter
of 2020, 2nd quarter of 2020, and 3rd quarter of 2020 so that 60 observational data were
obtained. This study uses a partial regression analysis method (Partial Least Square /
PLS) with the SmartPLS 3 application as a data analysis tool. The results of this study
indicate that leverage has a significant positive effect on financial distress, profitability
has a significant negative effect on financial distress, and managerial ownership has a
significant negative effect on financial distress.

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Ketersediaan

AKU21/058

AKU 21/058

Prodi Akuntansi (Ruang Skripsi & Tesis)

Tersedia

Informasi Detail

Judul Seri

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No. Panggil

AKU 21/058

Penerbit

Jakarta : Universitas Trilogi., 2021

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

AKU

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Trilogi University--Accounting

Info Detail Spesifik

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Pernyataan Tanggungjawab

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Versi lain/terkait

Lampiran Berkas

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