PENGARUH KINERJA KEUANGAN, KEPEMILIKAN MANAJERIAL, UKURAN KOMITE AUDIT, UKURAN PERUSAHAAN, DAN KONDISI MAKRO EKONOMI TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN

Abstract

Abstrak: Pengaruh Kinerja Keuangan, Kepemilikan Manajerial, Ukuran Komite Audit, Ukuran Perusahaan, dan Kondisi Makro Ekonomi terhadap Financial Distress pada Perusahaan. Penelitian ini bertujuan untuk mengetahui pengaruh Kinerja Keuangan, Kepemilikan Manajerial, Ukuran Komite Audit, Ukuran Perusahaan, Nilai Tukar, dan Inflasi terhadap kondisi financial distress pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini menggunakan pendekatan kuantitatif. Pengambilan sampel menggunakan teknik purposive sampling dan metode analisis data yang digunakan yaitu analisis regresi logistik. Hasil analisis data menunjukkan bahwa variabel rasio likuiditas berpengaruh negatif terhadap kondisi financial distress perusahaan, rasio leverage berpengaruh positif terhadap kondisi financial distress perusahaan, dan ukuran perusahaan berpengaruh negatif terhadap kondisi financial distress perusahaan. Sedangkan variabel independen lain yaitu rasio profitabilitas, kepemilikan manajerial, ukuran komite audit, nilai tukar, dan inflasi masing-masing tidak berpengaruh terhadap kondisi financial distress perusahaan.

Kata kunci: kinerja keuangan, good corporate governance, ukuran perusahaan, makro ekonomi, financial distress

Abstract: The Effect of Financial Performance, Managerial Ownership, Audit Committee Size, Company Size, and Macro-Economic Conditions on Financial Distress in Companies.  This study aims to determine the effect of Financial Performance, Managerial Ownership, Audit Committee Size, Company Size, Exchange Rate, and Inflation on financial distress in mining sector companies listed on the Indonesia Stock Exchange (IDX). This study uses a quantitative approach. Sampling using purposive sampling technique and the data analysis method used in this study is logistic regression analysis. The results of data analysis show that the liquidity ratio variable has a negative effect on the company's financial distress, the leverage ratio has a positive effect on the company's financial distress, and company size has a negative effect on the company's financial distress condition. Meanwhile, other independent variables, namely profitability ratios, managerial ownership, audit committee size, exchange rates, and inflation each did not have a significant effect on the company's financial distress.

Keywords: financial performance, good corporate governance, firm size, macroeconomic, financial distress