STUDI LITERATUR: PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP FINANCIAL DISTRESS
This literature study intends to dissect the literature on how the effect of good corporate governance mechanism on financial distress in a company. In CG Asian Watch 2020, Indonesia is ranked last among the 12 countries in Asia. In CG Asian Watch 2020, Indonesia is ranked last among the 12 countrie...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Universitas Jember
2022-12-01
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| Series: | Jurnal Akuntansi Universitas Jember |
| Online Access: | https://jurnal.unej.ac.id/index.php/JAUJ/article/view/34692 |
| _version_ | 1811161925992579072 |
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| author | Anggun Prihati Nibras Anny Khabibah |
| author_facet | Anggun Prihati Nibras Anny Khabibah |
| author_sort | Anggun Prihati |
| collection | DOAJ |
| description | This literature study intends to dissect the literature on how the effect of good corporate governance mechanism on financial distress in a company. In CG Asian Watch 2020, Indonesia is ranked last among the 12 countries in Asia. In CG Asian Watch 2020, Indonesia is ranked last among the 12 countries in Asia. This shows that good corporate governance in Indonesia is still relatively weak, so it is interesting to study further. The method used in this research is qualitative research with a literature study technique using 18 articles. Good corporate governance variables in this literature study involve managerial ownership; independent commissioners; audit committees; institutional ownership; the board of directors; and firm size. This article attempts to describe the results of previous research on the role of good corporate governance to prevent financial distress. The results of the study indicate that there is an influence of good corporate governance on the company's financial distress, both positive and negative.
Keywords: corporate governance; good corporate governance, financial distress
ABSTRAK
Studi literatur ini mempunyai tujuan untuk untuk membedah literatur tentang pengaruh dari GCG (Good Corporate Governance) terhadap financial distress pada perusahaan. Dalam CG Asian Watch 2020, Indonesia berada pada peringkat paling akhir diantara 12 negara di Asia. Berdasarkan hal tersebut dapat diketahui bahwa penerapann GCG di Indonesia masih tergolong lemah sehingga menarik untuk dikaji lebih dalam. Peneliti menggunakan pendekatan kualitatif dengan metode studi literatur yang sumber dari 18 artikel. Variabel GCG dalam penelitian ini terdiri dari komisaris independent, kepemilikan manajerial, komite audit, kepemilikan institusional, dewan direksi dan ukuran perusahaan. Artikel ini berusaha untuk menggambarkan hasil-hasil penelitian terdahulu mengenai peran good corporate governance sebagai upaya untuk mencegah terjadinya permasalahan kesulitan keuangan IFinacial Distress). Hasil penelitian yang dilakukan oleh peneliti menunjukan bahwa bahwa terdapat pengaruh good corporate governance terhadap financial distress perusahaan baik secara positif maupun negatif.
Kata Kunci: tata kelola perusahaan, tata kelola perusahaan yang baik, kesulitan keuangan |
| first_indexed | 2024-04-10T06:22:58Z |
| format | Article |
| id | doaj.art-986e6cbe409e4abb99047a12c624eeea |
| institution | Directory Open Access Journal |
| issn | 1693-2420 2460-0377 |
| language | English |
| last_indexed | 2024-04-10T06:22:58Z |
| publishDate | 2022-12-01 |
| publisher | Universitas Jember |
| record_format | Article |
| series | Jurnal Akuntansi Universitas Jember |
| spelling | doaj.art-986e6cbe409e4abb99047a12c624eeea2023-03-02T03:34:54ZengUniversitas JemberJurnal Akuntansi Universitas Jember1693-24202460-03772022-12-0120212513510.19184/jauj.v20i2.3469234692STUDI LITERATUR: PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP FINANCIAL DISTRESSAnggun Prihati0Nibras Anny Khabibah1Universitas TidarUniversitas Tidar, MagelangThis literature study intends to dissect the literature on how the effect of good corporate governance mechanism on financial distress in a company. In CG Asian Watch 2020, Indonesia is ranked last among the 12 countries in Asia. In CG Asian Watch 2020, Indonesia is ranked last among the 12 countries in Asia. This shows that good corporate governance in Indonesia is still relatively weak, so it is interesting to study further. The method used in this research is qualitative research with a literature study technique using 18 articles. Good corporate governance variables in this literature study involve managerial ownership; independent commissioners; audit committees; institutional ownership; the board of directors; and firm size. This article attempts to describe the results of previous research on the role of good corporate governance to prevent financial distress. The results of the study indicate that there is an influence of good corporate governance on the company's financial distress, both positive and negative. Keywords: corporate governance; good corporate governance, financial distress ABSTRAK Studi literatur ini mempunyai tujuan untuk untuk membedah literatur tentang pengaruh dari GCG (Good Corporate Governance) terhadap financial distress pada perusahaan. Dalam CG Asian Watch 2020, Indonesia berada pada peringkat paling akhir diantara 12 negara di Asia. Berdasarkan hal tersebut dapat diketahui bahwa penerapann GCG di Indonesia masih tergolong lemah sehingga menarik untuk dikaji lebih dalam. Peneliti menggunakan pendekatan kualitatif dengan metode studi literatur yang sumber dari 18 artikel. Variabel GCG dalam penelitian ini terdiri dari komisaris independent, kepemilikan manajerial, komite audit, kepemilikan institusional, dewan direksi dan ukuran perusahaan. Artikel ini berusaha untuk menggambarkan hasil-hasil penelitian terdahulu mengenai peran good corporate governance sebagai upaya untuk mencegah terjadinya permasalahan kesulitan keuangan IFinacial Distress). Hasil penelitian yang dilakukan oleh peneliti menunjukan bahwa bahwa terdapat pengaruh good corporate governance terhadap financial distress perusahaan baik secara positif maupun negatif. Kata Kunci: tata kelola perusahaan, tata kelola perusahaan yang baik, kesulitan keuanganhttps://jurnal.unej.ac.id/index.php/JAUJ/article/view/34692 |
| spellingShingle | Anggun Prihati Nibras Anny Khabibah STUDI LITERATUR: PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP FINANCIAL DISTRESS Jurnal Akuntansi Universitas Jember |
| title | STUDI LITERATUR: PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP FINANCIAL DISTRESS |
| title_full | STUDI LITERATUR: PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP FINANCIAL DISTRESS |
| title_fullStr | STUDI LITERATUR: PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP FINANCIAL DISTRESS |
| title_full_unstemmed | STUDI LITERATUR: PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP FINANCIAL DISTRESS |
| title_short | STUDI LITERATUR: PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP FINANCIAL DISTRESS |
| title_sort | studi literatur pengaruh mekanisme good corporate governance terhadap financial distress |
| url | https://jurnal.unej.ac.id/index.php/JAUJ/article/view/34692 |
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