Pengaruh ceo duality, board size dan independent commissioner terhadap financial distress pada perusahaan sektor property & real estate

Susi Jantini, Felisitas Defung

Abstract


Studi ini bertujuan untuk menguji pengaruh dari CEO Duality, Board Size dan Independent Commissioner terhadap financial distress. Sampel untuk penelitian ini adalah panel dari 25 perusahaan property & real estate yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2015 hingga 2020 dengan mengumpulkan data laporan keuangan dan laporan tahunan yang tersedia disitus resmi www.idx.co.id. Terdapat 17 perusahaan non-financial distress dan 8 perusahaan financial distress. Teknik analisis data yang digunakan adalah regresi logistik  Hasil penelitian menunjukkan bahwa CEO Duality berpengaruh positif dan tidak signifikan terhadap financial distress, board size berpengaruh poisitif dan signifikan terhadap financial distress dan independent commissioner berpengaruh positif dan signifikan terhadap financial distress.


Keywords


CEO duality; board size; independent commissioner; financial distress; property and real estate

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DOI: https://doi.org/10.30872/jimm.v8i1.9977

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