PENGARUH LIKUIDITAS, CORPORATE GOVERNANCE, DAN UKURAN PERUSAHAAN TERHADAP FINANCIAL DISTRESS

Afreza Arvi Ardiansyah

Abstract


The aim of this research is to provide evidence of the significant influence of Liquidity, Corporate Governance and Company Size on Financial Distress. This research was conducted on infrastructure companies registered on the Indonesian Stock Exchange (BEI) in 2018-2022, totaling 69 companies. The number of samples in this research was 145 samples determined through purposive sampling. The analytical method used is multiple linear analysis with the SPSS version 25 analysis tool. The research results show that liquidity has a significant effect on financial distress, company size has a significant negative effect on financial distress, while the size of the board of directors and the size of the board of commissioners do not have a significant effect on financial distress.


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References


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