FAKTOR-FAKTOR YANG MEMPENGARUHI FINANCIAL DISTRESS BUMN DI INDONESIA

Rahmawati, Yuni (2024) FAKTOR-FAKTOR YANG MEMPENGARUHI FINANCIAL DISTRESS BUMN DI INDONESIA. Skripsi thesis, Politeknik Keuangan Negara STAN.

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Abstract

Financial distress merupakan situasi dimana perusahaan mengalami kesulitan keuangan sebelum terjadinya kebangkrutan. Penelitian ini bertujuan untuk menguji pengaruh komisaris independen, komite audit, skor GCG, tingkat kesehatan, dan leverage terhadap financial distress. Penelitian ini menggunakan dua variabel kontrol yaitu current ratio, return on asset. Sampel dalam penelitian ini adalah perusahaan 37 perusahaan BUMN dari tahun 2016 sampai dengan 2022. Pemilihan data sampel menggunakan metode purposive sampling sehingga diperoleh 232 observasi. Model yang digunakan adalah regresi data panel dengan pendekatan random effect model. Hasil penelitian menunjukkan bahwa tingkat kesehatan berpengaruh negatif terhadap financial distress dan leverage berpengaruh positif terhadap financial distress. Sementara itu, komisaris independen, komite audit, skor GCG tidak berpengaruh terhadap financial distress. Financial distress is a situation where a company experiences financial difficulties before bankruptcy occurs. This research aims to examine the influence of independent commissioners, audit committees, GCG scores, soundness level, and leverage on financial distress. This study incorporates two control variables, namely the current ratio and return on assets. The sample for this research consists of 37 state-owned companies from 2016 to 2022. The sample data were selected using a purposive sampling method, resulting in 232 observations. The model utilized is panel data regression with a random effects model approach. The research findings indicate that SOE soundness level has a negative effect on financial distress, while leverage has a positive effect. Meanwhile, independent commissioners, audit committees, and GCG scores show no significant effect on financial distress.

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