PENGARUH GOOD CORPORATE GOVERNANCE (GCG) TERHADAP FINANCIAL DISTRESS DENGAN INTELLECTUAL CAPITAL SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN PROPERTIES DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA

Jufriyanti, Lidya (2022) PENGARUH GOOD CORPORATE GOVERNANCE (GCG) TERHADAP FINANCIAL DISTRESS DENGAN INTELLECTUAL CAPITAL SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN PROPERTIES DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

This study aims to analyze the effect of Good Corporate Governance (GCG) as measured by the size of the board of directors, audit committee, and managerial ownership on Financial Distress with Intellectual Capital as a moderating variable in property and real estate companies listed on the Indonesia Stock Exchange. This study uses a quantitative approach. The population in this study amounted to 79 companies in the property and real estate sector listed on the Indonesia Stock Exchange. The sample was taken using a purposive sampling technique with a total of 38 companies with a research period of 3 years from 2018-2020. The data analysis method used is multiple linear regression and Moderated Regression Analysis (MRA). Multiple linear regression analysis for the hypotheses of the size of the board of directors, audit committee, and managerial ownership. Then, Moderated Regression Analysis (MRA) for the hypothesis of the size of the board of directors, audit committee, and managerial ownership with intellectual capital moderation. The results of the study using multiple linear regression indicate that Good Corporate Governance (GCG) as measured by the size of the board of directors, audit committee, and managerial ownership has a positive, positive, and negative effect and has no significant effect on financial distress. Then, the analysis using Moderated Regression Analysis (MRA) shows that intellectual capital is not able to strengthen the relationship between the size of the board of directors and the audit committee on financial distress, but can weaken the relationship between managerial ownership and financial distress. Keywords: Board of Directors Size, Audit Committee, Managerial Ownership, Financial Distress, and Intellectual Capital.

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