PENGARUH RGEC (RISK PROFILE, GOOD CORPORATE GOVERNANCE, EARNINGS, CAPITAL) TERHADAP FINANCIAL DISTRESS

Authors

  • Fikri Hakim Ermar Universitas Singaperbangsa Karawang
  • Suhono Suhono Universitas Singaperbangsa Karawang, Indonesia

Keywords:

NPL, LDR, GCG, ROA, CAR, Financial Distress

Abstract

This study aims to determine the effect of RGEC (Risk Profile, Good Corporate Governance, Earnings and Capital) on Financial Distress in banks listed on The Indonesia Stock Exchange (IDX) for the period of 2016-2019. Independent variables in this study are Non Performing Loans (NPL), Loans to Deposit Ratio (LDR), Good Corporate Governance (GCG), Return on Assets (ROA) and Capital Adequacy Ratio (CAR). Dependent variable in this study is Financial Distress. This study uses quantitative methods using purposive sampling technique sampling. Data analysis technique using the model suitability test, logistic regression analysis technique, and hypothesis testing. Based on the results of this study indicate the partially Non Performing Loans (NPL) has no effect on Financial Distress. Loan to Deposit Ratio (LDR) has no effect on Financial Distress. Good Corporate Governance (GCG) has no effect on Financial Distress. Return on Assets (ROA) has a negative effect on Financial Distress. Capital Adequacy Ratio (CAR) has no effect on Financial Distress. Simultaneously Non Performing Loans (NPL), Loan to Deposit Ratio (LDR), Good Corporate Governance (GCG), Return on Assets (ROA) and Capital Adequacy Ratio (CAR) have a significant effect on Financial Distress.

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Published

2020-10-24

How to Cite

Ermar, F. H., & Suhono, S. (2020). PENGARUH RGEC (RISK PROFILE, GOOD CORPORATE GOVERNANCE, EARNINGS, CAPITAL) TERHADAP FINANCIAL DISTRESS. Owner : Riset Dan Jurnal Akuntansi, 5(1). Retrieved from http://owner.polgan.ac.id/index.php/owner/article/view/320