Corporate Governance, Kepemilikan Manajerial, Dewan Direksi, dan Financial Distress pada Perusahaan Properti Real Estate BEI
DOI:
https://doi.org/10.61994/econis.v3i2.1595Keywords:
Kepemilikan Manajerial, Dewan Direksi, Financial Distress, Corporate GovernanceAbstract
Penelitian ini menganalisis pengaruh kepemilikan manajerial dan dewan direksi terhadap financial distress pada perusahaan properti dan real estate di BEI periode 2020–2024. Dengan metode kuantitatif dan purposive sampling, diperoleh 26 sampel dari 94 perusahaan. Financial distress diukur menggunakan Altman Z-score, sedangkan analisis dilakukan melalui regresi linier berganda, uji t, uji F, dan koefisien determinasi. Hasil menunjukkan kepemilikan manajerial dan dewan direksi berpengaruh negatif signifikan terhadap financial distress, baik secara parsial maupun simultan. Temuan ini menegaskan peran penting mekanisme corporate governance dalam menekan risiko kebangkrutan perusahaan.
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