{"title":"杠杆和投资决策对2016-2020年idx制造业上市公司财务困境的影响,良好的公司治理是调节变量","authors":"Safira Permata Adi, Yulia Efni, fitriyana fitri","doi":"10.31258/ijeba.7.2.1-16","DOIUrl":null,"url":null,"abstract":"This study aims to examine the effect of leverage and investment decisions on financial distress, with good corporate governance as a moderating variable. The population in this research were manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016–2020. Purposive sampling was used to determine the sample, which was obtained from 32 companies. The type of data used in this research was secondary data obtained from IDX and the annual report. The analytical method used was logistic regression and moderating analysis with the help of SPSS software to process the data. This study concluded that leverage and investment decisions significantly influence financial distress. On the other hand, good corporate governance does not significantly influence financial distress. GCG cannot moderate the effect of leverage and investment decisions on financial distress.","PeriodicalId":401049,"journal":{"name":"INTERNATIONAL JOURNAL OF ECONOMICS, BUSINESS AND APPLICATIONS","volume":"54 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2022-11-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"THE EFFECT OF LEVERAGE AND INVESTMENT DECISIONS ON FINANCIAL DISTRESS WITH GOOD CORPORATE GOVERNANCE AS MODERATING VARIABLE IN MANUFACTURING COMPANIES LISTED ON THE IDX IN 2016-2020\",\"authors\":\"Safira Permata Adi, Yulia Efni, fitriyana fitri\",\"doi\":\"10.31258/ijeba.7.2.1-16\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This study aims to examine the effect of leverage and investment decisions on financial distress, with good corporate governance as a moderating variable. The population in this research were manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016–2020. Purposive sampling was used to determine the sample, which was obtained from 32 companies. The type of data used in this research was secondary data obtained from IDX and the annual report. The analytical method used was logistic regression and moderating analysis with the help of SPSS software to process the data. This study concluded that leverage and investment decisions significantly influence financial distress. On the other hand, good corporate governance does not significantly influence financial distress. GCG cannot moderate the effect of leverage and investment decisions on financial distress.\",\"PeriodicalId\":401049,\"journal\":{\"name\":\"INTERNATIONAL JOURNAL OF ECONOMICS, BUSINESS AND APPLICATIONS\",\"volume\":\"54 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2022-11-29\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"INTERNATIONAL JOURNAL OF ECONOMICS, BUSINESS AND APPLICATIONS\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.31258/ijeba.7.2.1-16\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"INTERNATIONAL JOURNAL OF ECONOMICS, BUSINESS AND APPLICATIONS","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.31258/ijeba.7.2.1-16","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
THE EFFECT OF LEVERAGE AND INVESTMENT DECISIONS ON FINANCIAL DISTRESS WITH GOOD CORPORATE GOVERNANCE AS MODERATING VARIABLE IN MANUFACTURING COMPANIES LISTED ON THE IDX IN 2016-2020
This study aims to examine the effect of leverage and investment decisions on financial distress, with good corporate governance as a moderating variable. The population in this research were manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016–2020. Purposive sampling was used to determine the sample, which was obtained from 32 companies. The type of data used in this research was secondary data obtained from IDX and the annual report. The analytical method used was logistic regression and moderating analysis with the help of SPSS software to process the data. This study concluded that leverage and investment decisions significantly influence financial distress. On the other hand, good corporate governance does not significantly influence financial distress. GCG cannot moderate the effect of leverage and investment decisions on financial distress.