Pengaruh Firm Size dan Good Corporate Governance Terhadap Financial Distress Pada Perusahaan Padat Modal yang Terdaftar di BEI Tahun 2020-2022

This study aims to analyze the effect of Firm Size and Good Corporate Governance on Financial Distress in companies in the transportation & logistics, technology, industrials, energy, infrastructure, and property & real estate sectors listed on the Indonesia Stock Exchange during 2020–2022. This quantitative study uses secondary data obtained from companies annual reports. The sample was selected using purposive sampling, consisting of 198 companies from a population of 306 companies. Data were analyzed using multiple linear regression with SPSS version 27. The results show that Firm Size, the board of directors, independent commissioners, and managerial ownership affect Financial Distress. Meanwhile, the audit committee and institutional ownership have no effect on Financial Distress.