PENGARUH PROFITABLITIAS, KEPEMILIKAN MANAJERIAL, DAN UKURAN DEWAN DIREKSI TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN RESTAURANT, HOTEL, DAN TOURISM

BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Pub Date : 2023-05-22 DOI:10.25170/balance.v20i1.4318

Sherina Laurencia Siswoko, Caecilia Atmini Susilandari

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Abstract

This quantitative research aims to analyze the influence of profitability, managerial ownership, and board size on financial distress in 31 restaurants, hotels, and tourism companies. The research used secondary data from Indonesian Stock Exchange in 2019-2021. The total sample is 93 data obtained by purposive sampling method. Profitability variable is measured by return on assets (ROA), managerial ownership variable is measured by the percentage of managerial ownership, and the number of boards variable is measures by board size. The dependent variable is financial distress, measured by the interest coverage ratio (ICR). Data Analysis used descriptive statistics and logistic regression. The analytics tools used SPSS 26.0 version. The result shows profitability has a negative significance on a company's propensity to get financial distress. At the same time, managerial ownership and board size are insignificant to a company's propensity to get financial distress. Keywords: financial distress, profitability, managerial ownership, board size

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对餐厅、酒店和旅游公司的分析、管理所有权和董事会压力的影响

本定量研究旨在分析31家餐饮、酒店和旅游公司的盈利能力、管理层所有权和董事会规模对财务困境的影响。该研究使用了2019-2021年印度尼西亚证券交易所的二手数据。采用目的抽样法，共获得93份数据。盈利能力变量通过资产回报率(ROA)来衡量，管理层所有权变量通过管理层所有权的百分比来衡量，董事会数量变量通过董事会规模来衡量。因变量是财务困境，用利息覆盖率(ICR)来衡量。数据分析采用描述性统计和逻辑回归。分析工具采用SPSS 26.0版本。结果表明，盈利能力对企业陷入财务困境的倾向具有负向意义。与此同时，管理层所有权和董事会规模对公司陷入财务困境的倾向并不重要。关键词:财务困境，盈利能力，管理层所有权，董事会规模

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BALANCE: Jurnal Akuntansi, Auditing dan Keuangan

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