Pengaruh Good Corporate Governance Terhadap Financial Distress Pada Perusahaan Properties Dan Real Estate di BEI Pada Tahun 2020-2022

This research aims to determine whether independent commissioners, independent audit committees, and auditor specialization negatively influence financial distress in property and real estate companies listed on the Indonesian stock exchange. The data used is secondary data. The population in this research are all property and real estate companies listed on the Indonesian stock exchange (IDX). The sampling technique used was purposive sampling and 43 properties and real estate companies were obtained with a total sample of 129 samples. Hypothesis testing is carried out using multiple linear regression analysis. The research results obtained show that independent commissioners have not had negative effect on financial distress, independent audit committees have not had a negative effect on financial distress, and auditor specialization have not had negative effect on financial distress.