Authors:

Jassica Brigita Kharis, Yeterina Widi Nugrahanti

Abstract:

“This study aims to determine the effect of board diversity (gender diversity, educational background, proportion of independent boards) and political connections on financial distress. Altman Z-Score is used to measure financial distress. The study was conducted on manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The data analysis technique used in this study is panel data regression using data processing software Eviews 12. The results show that gender diversity and political connections have a negative effect on financial distress. While educational background has a positive effect on financial distress. The test results also show that the proportion of independent boards has no effect on financial distress. Keywords: Financial Distress; Boards Diversity; Political Connection; Z-Score.”

Keywords

Financial Distress; Boards Diversity; Political Connection; Z-Score.

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https://jurnal.harianregional.com/akuntansi/full-87367

Published

2022-08-26

How To Cite

KHARIS, Jassica Brigita; NUGRAHANTI, Yeterina Widi. Board Diversity, Koneksi Politik dan Financial Distress.E-Jurnal Akuntansi, [S.l.], v. 32, n. 8, p. 1987-2003, aug. 2022. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-87367. Date accessed: 08 Jul. 2024. doi:https://doi.org/10.24843/EJA.2022.v32.i08.p03.

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Issue

Vol 32 No 8 (2022)

Section

Articles

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