Kesulitan Keuangan: Efek Struktur Kepemilikan, Karakteristik Dewan Direksi, dan Indeks Tata Kelola Perusahaan

نویسندگان

چکیده

Purpose – This study aims to examine the effect of corporate governance on firm financial distress. The independent variables consisted ownership structure (managerial, foreign, institutional, family, and block holder’s), board characteristics (size, independent, educational background, meeting, gender) index.
 Research Method uses 168 sample companies selected by purposive sampling method. hypotheses testing panel regression method.
 Findings result shows 116 (IDX) experienced It has been proven that distress can be significantly reduced increasing concentrated education. In addition, foreign size have a significant positive impact However, managerial ownership, family institutional independence, meetings, gender, index do not an distress.
 Implication findings this imply occurs presence because rarely involved in company management. avoid risk anticipated improving quality directors (education, expertise, CEO tenure) strengthening internal control.

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ژورنال

عنوان ژورنال: Global Financial Accounting Journal

سال: 2022

ISSN: ['2655-836X']

DOI: https://doi.org/10.37253/gfa.v6i2.6901