PENGARUH CORPORATE GOVERNANCE, KINERJA KEUANGAN DAN UKURAN PERUSAHAAN TERHADAP FINANCIAL DISTRESS PADA SEKTOR PERTAMBANGAN INDONESIA
Abstract: Before the company goes
bankrupt or liquidated the company will first experience the condition of
financial distress. This study aims to determine the faktors that affect the
financial distress companies in the Indonesian mining sector. This study uses
corporate governance (IBCG rating modified), financial performance (debt ratio,
current ratio, inventory turnover and net profit margin) and firm size (Ln
total asets) to predict the company's financial distresscondition.The sample of
this research is 33 Indonesian mining sector companies selected using purposive
sampling. This study uses data in the period 2015. Data analysis technique used
is logistic regression. The results show that all independent variables have no
effect on financial distress. This shows that any increase or decrease in the
value of independent variables will not affect to the financial distress
company.
Keywords: financial distress,
corporate governance, financial performance, firm size
Penulis: Wahyudi Wibowo, Musdholifah
Kode Jurnal: jpmanajemendd171170