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

Safira Permata Adi, Yulia Efni, fitriyana fitri
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引用次数: 0

摘要

本研究旨在考察杠杆和投资决策对财务困境的影响,并将良好的公司治理作为调节变量。本研究的对象是2016-2020年在印度尼西亚证券交易所(IDX)上市的制造业公司。采用有目的抽样确定样本,样本来自32家公司。本研究使用的数据类型为从IDX和年度报告中获得的二手数据。分析方法采用logistic回归和调节分析,并借助SPSS软件对数据进行处理。本研究的结论是,杠杆和投资决策显著影响财务困境。另一方面,良好的公司治理并不显著影响财务困境。GCG不能缓和杠杆和投资决策对财务困境的影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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.
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