Open AccessPREDIKSI FINANCIAL DISTRESS MENGGUNAKAN METODE ANALYSIS SURVIVAL
Author(s) -
Saskia Almarita,
Farida Titik Kristanti
Publication year - 2020
Publication title -
akuntabilitas/akuntabilitas
Language(s) - English
Resource type - Journals
eISSN - 2685-7030
pISSN - 1978-4392
DOI - 10.29259/ja.v14i2.10979
Subject(s) - nonprobability sampling , financial distress , business , corporate governance , sample (material) , financial ratio , accounting , distress , foreign ownership , actuarial science , finance , psychology , economics , financial system , sociology , demography , clinical psychology , population , chemistry , foreign direct investment , chromatography , macroeconomics
This research aims to determine the effect of the company and good corporate governance on financial distress. The type of data used is secondary data taken from the financial statements of companies, services and investments listed on IDX 2008 - 2018 by using purposive sampling as a research sample research method. Total samples in this study were 75 samples. This study uses a survival analysis method with a cox proportional hazard sub-test. This research produces research results on firm size that have a significant negative impact to the financial distress, while GCG represented by concentration ownership, institutional ownership, foreign ownership, independent commissioners and gender diversity does not significantly impact to the financial distress.