Pengaruh Female Director, Institutional Ownership, Komite Audit dan Political Connection terhadap Financial Distress (Perusahaan Ritel Indonesia yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023)
DOI:
https://doi.org/10.38035/jafm.v6i1.1750Keywords:
Female Director, Institutional Ownership, Komite Audit, Political Connection Financial Distress, Perusahaan RitelAbstract
Penelitian ini bertujuan untuk menganalisis pengaruh Female Director, Institutional Ownership, Komite Audit dan Political Connection, terhadap Financial Distress pada perusahaan ritel yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019–2023. Data penelitian diperoleh dari laporan tahunan perusahaan, mencakup variabel Female Director, Institutional Ownership, Komite Audit dan Financial Distress. Sampel penelitian terdiri dari 29 perusahaan yang dipilih melalui metode purposive sampling. Analisis data dilakukan menggunakan regresi data panel dengan perangkat lunak EViews 10. Hasil penelitian menunjukkan bahwa keberadaan Female Director berpengaruh negatif dan signifikan terhadap financial distress,. Institutional Ownership tidak memiliki pengaruh signifikan terhadap financial distress, Komite Audit juga tidak menunjukkan pengaruh signifikan terhadap financial distress, yang dapat disebabkan oleh ukuran komite audit yang besar dan keberadaan anggota independen yang tidak selalu meningkatkan efektivitas pengawasan keuangan perusahaan. Political Connection juga tidak menunjukkan pengaruh signifikan terhadap financial distress.
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