Perbedaan Corporate Governance Dan Financial Ratios Pada Perusahaan Distressed Dan Non-Distressed

Laura Calvina, Yanti

Abstract


The purpose of this research is to know the difference between financial distressed firms and non-financial distressed firmsthat listed in Bursa Efek Indonesia for period 2015-2017. This research used 42 manufacturing companies, which 14 companies are financial distressed firms and 28 companies are non-financial distressed firms, with purposive sampling method with total 84 data and using non-parametic statistic Mann Whitney. The results indicates that there is a difference in liquidity and leverage between financial distressed firms and non-financial distressed firms. But, there is no difference in institutional ownership and the size of board director between financial distressed firms and non-financial distressed firms.


Keywords


Institutional Ownership; Board of Director; Liquidity; Leverage; Financial Distress

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DOI: http://dx.doi.org/10.24912/jpa.v1i2.4684

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