PENGARUH AUDIT COMMITTEE SIZE, INTELLECTUAL CAPITAL, DAN KEPEMILIKAN MANAJERIAL TERHADAP FINANCIAL DISTRESS (Studi Empiris Pada Perusahaan Jasa Sektor Hotel, Restoran dan Pariwisata yang terdaftar di BEI Periode 2018-2022)
Abstract
Abstract
This study aims to analyze the Effect of Audit Committee Size, Intellectual Capital, and Managerial Ownership on Financial Distress. This type of research is quantitative research with secondary data sources. The population in this study is service companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 period. The sample selection method used in this study is the purposive sampling method so the samples obtained by this method are 7 companies. The results showed that simultaneously Audit Committee Size, Intellectual Capital, and Managerial Ownership together had a significant effect on Financial Distress. However, partial Audit Committee Size significantly affects Financial Distress. While Intellectual Capital significantly affects Financial Distress and Managerial Ownership do not significantly affect Financial Distress.
Keywords: Financial Distress, Audit Committee Size, Intellectual Capital, and Managerial OwnershipReferences
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