PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE, GENDER DIVERSITY DAN PROFITABILITAS TERHADAP FINANCIAL DISTRESS (Studi Empiris pada Perusahaan Manufaktur Sektor Consumer Non-Cyclicals Bursa Efek Indonesia Tahun 2018-2022)

ROHMAWATI, INDAH (2025) PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE, GENDER DIVERSITY DAN PROFITABILITAS TERHADAP FINANCIAL DISTRESS (Studi Empiris pada Perusahaan Manufaktur Sektor Consumer Non-Cyclicals Bursa Efek Indonesia Tahun 2018-2022). S2 thesis, Universitas Mercu Buana Jakarta.

Preview	Text (HAL COVER) 01 COVER.pdf Download (538kB) | Preview
	Text (BAB I) 02 BAB 1.pdf Restricted to Registered users only Download (189kB)
	Text (BAB II) 03 BAB 2.pdf Restricted to Registered users only Download (285kB)
	Text (BAB III) 04 BAB 3.pdf Restricted to Registered users only Download (363kB)
	Text (BAB IV) 05 BAB 4.pdf Restricted to Registered users only Download (280kB)
	Text (BAB V) 06 BAB 5.pdf Restricted to Registered users only Download (81kB)
	Text (DAFTAR PUSTAKA) 07 DAFTAR PUSTAKA.pdf Restricted to Registered users only Download (211kB)
	Text (LAMPIRAN) 08 LAMPIRAN.pdf Restricted to Registered users only Download (233kB)

Abstract

This study aims to analyze the impact of Good Corporate Governance (GCG) mechanisms, gender diversity, and profitability on financial distress in manufacturing companies within the consumer non-cyclicals sector listed on the Indonesia Stock Exchange during the period of 2018-2022. Financial distress is a critical condition that can threaten the operational continuity of a company. The method employed is a probabilistic binary regression analysis with a sample of 51 companies that meet specific criteria, resulting in a total of 255 data observations. The research findings indicate that institutional ownership and audit committees do not have a significant effect on financial distress. In contrast, gender diversity proves to be influential, highlighting the importance of diverse leadership roles in decision-making and risk management within companies. Additionally, net profit margin shows a negative impact on financial distress, meaning that companies with low net profit margins are more vulnerable to financial difficulties. The developed regression model demonstrates a significant explanatory capacity for the variation in interest coverage ratios based on the independent variables studied. This research provides valuable insights for companies and stakeholders in implementing good governance practices and considering gender diversity as a factor in financial risk management. These findings are expected to contribute to the development of theory and practice in the fields of accounting and financial management, as well as assist companies in preventing financial distress and enhancing long-term performance. Keywords: Financial distress, GCG, Gender Diversity, Profitability Penelitian ini bertujuan untuk menganalisis dampak mekanisme Good Corporate Governance (GCG), keberagaman gender, dan profitabilitas terhadap financial distress pada perusahaan manufaktur di sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia selama periode 2018-2022. Financial distress adalah kondisi kritis yang dapat mengancam kelangsungan operasional perusahaan. Metode yang digunakan adalah analisis regresi biner probabilistik dengan sampel sebanyak 51 perusahaan yang memenuhi kriteria tertentu, menghasilkan total 255 data observasi. Hasil penelitian menunjukkan bahwa kepemilikan institusional dan komite audit tidak berpengaruh signifikan terhadap financial distress. Sebaliknya, keberagaman gender terbukti berpengaruh, menandakan pentingnya peran kepemimpinan yang beragam dalam pengambilan keputusan dan manajemen risiko di perusahaan. Selain itu, margin laba bersih menunjukkan pengaruh negatif terhadap financial distress, yang berarti perusahaan dengan margin laba bersih rendah lebih rentan terhadap kesulitan keuangan. Model regresi yang dikembangkan menunjukkan kapasitas penjelasan yang signifikan terhadap variasi dalam rasio cakupan bunga berdasarkan variabel independen yang diteliti. Penelitian ini memberikan wawasan berharga bagi perusahaan dan pemangku kepentingan dalam menerapkan praktik tata kelola yang baik serta mempertimbangkan keberagaman gender sebagai faktor dalam manajemen risiko keuangan. Temuan ini diharapkan dapat berkontribusi pada pengembangan teori dan praktik dalam bidang akuntansi dan manajemen keuangan, serta membantu perusahaan dalam mencegah financial distress dan meningkatkan kinerja jangka panjang. Kata kunci: Financial distress, GCG, Gender Diversity, Profitabiltas

Item Type:	Thesis (S2)
Call Number CD:	CD/555. 25 013
NIM/NIDN Creators:	55522120010
Uncontrolled Keywords:	Financial distress, GCG, Gender Diversity, Profitabiltas
Subjects:	300 Social Science/Ilmu-ilmu Sosial > 300. Social Science/Ilmu-ilmu Sosial > 305 Social Groups/Kelompok-kelompok Sosial > 305.3 Gender/Jenis Kelamin 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 332 Financial Economics, Finance/Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.3 Personnel Management/Manajemen Personalia, Manajemen Sumber Daya Manusia, Manajemen SDM
Divisions:	Pascasarjana > Magister Akuntansi
Depositing User:	khalimah
Date Deposited:	06 Mar 2025 07:39
Last Modified:	06 Mar 2025 07:39
URI:	http://repository.mercubuana.ac.id/id/eprint/94687

Actions (login required)

View Item