Pengaruh Good Corporate Governance (GCG) Terhadap Financial Distress Saat Pandemi Covid-19

Studi Empiris pada Perusahaan Badan Usaha Milik Negara yang Terdaftar pada Bursa Efek Indonesia pada Tahun 2019-2023

Authors

  • Fathur Rahman As Shiddiq Universitas Lampung
  • Fitra Dharma Universitas Lampung
  • Agrianti Komalasari Universitas Lampung
  • Ayu Dwiny Octary Universitas Lampung

DOI:

https://doi.org/10.61132/jeap.v2i2.923

Keywords:

GCG, BUMN, Distress

Abstract

his research aims to analyze the influence of Good Corporate Governance (GCG) on financial distress in State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange during the COVID-19 pandemic. GCG is measured through the variables of Independent Commissioners, Board of Directors, and Audit Committee. The data is analyzed using descriptive statistical methods and the Wilcoxon Signed Rank Test. The results of the research indicate that Independent Commissioners, Board of Directors, and Audit Committee have a significant effect on financial distress in SOEs during the research period. This suggests that the implementation of good GCG principles can help reduce the risk of financial distress in SOEs in Indonesia. or formula.

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Published

2025-04-25

How to Cite

Fathur Rahman As Shiddiq, Fitra Dharma, Agrianti Komalasari, & Ayu Dwiny Octary. (2025). Pengaruh Good Corporate Governance (GCG) Terhadap Financial Distress Saat Pandemi Covid-19: Studi Empiris pada Perusahaan Badan Usaha Milik Negara yang Terdaftar pada Bursa Efek Indonesia pada Tahun 2019-2023. Jurnal Ekonomi, Akuntansi, Dan Perpajakan, 2(2), 110–127. https://doi.org/10.61132/jeap.v2i2.923

Issue

Vol. 2 No. 2 (2025): Mei: Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)

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Articles

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