Faktor determinan financial distress industri manufaktur Tahun 2020 - 2023

Shanti, Putrina Nila (2024) Faktor determinan financial distress industri manufaktur Tahun 2020 - 2023. Masters thesis, Universitas Tarumanagara.

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Abstract

This study aims to examine the effect of Good Corporate Governance (GCG) and financial performance on the likelihood of Financial Distress in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period of 2020–2023. The research uses four independent variables: the proportion of
independent commissioners, board of directors size, ownership concentration, and financial performance as measured by Return on Assets (ROA). Financial Distress is measured using the Altman Z-Score model. The research sample includes 46 manufacturing companies selected using purposive sampling technique, and the
data analyzed are secondary data derived from published financial statements. The analytical method employed is multiple linear regression. The results show that the proportion of independent commissioners and financial performance (ROA) have a significant negative effect on Financial Distress, while board size has a significant positive effect. Ownership concentration does not significantly affect Financial Distress. These findings highlight the importance of corporate governance mechanisms and financial performance in mitigating Financial Distress among manufacturing companies in Indonesia

Item Type:	Thesis (Masters)
Additional Information:	Dosen Pembimbing: Dr. Indra Widjaja, S.E., M.M.
Uncontrolled Keywords:	Keywords: Good Corporate Governance, Financial Distress, Independent Commissioners, Board Size, Ownership Concentration, ROA, Altman Z-Score
Subjects:	Tesis Tesis > Pascasarjana
Divisions:	Pascasarjana
Depositing User:	Pasca Perpus
Date Deposited:	22 May 2026 08:09
Last Modified:	22 May 2026 08:09
URI:	https://repository.untar.ac.id/id/eprint/49488

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