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

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