Pengaruh Intellectual Capital dan Good Corporate Governance Terhadap Financial Distress pada Perusahaan Sektor Healthcare yang Terdaftar di Bursa Efek Indonesia Tahun 2021-20233

Ninda Sari, Rita (2025) Pengaruh Intellectual Capital dan Good Corporate Governance Terhadap Financial Distress pada Perusahaan Sektor Healthcare yang Terdaftar di Bursa Efek Indonesia Tahun 2021-20233. S1 thesis, Universitas Jambi.

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Abstract

Penelitian ini bermaksud mengidentifikasi pengaruh intellectual capital dan good corporate governance terhadap financial distress. Variabel independen yang digunakan dalam penelitian ini yaitu intellectual capital dan good corporate governance yang diproksikan oleh kepemilikan institusional, dewan direksi, komisaris independen, dan komite audit. Adapun variabel dependen dalam penelitian ini yaitu financial distress. Penelitian ini menggunakan pendekatan kuantitatif. Populasi penelitian ini terdiri dari perusahaan-perusahaan sektor healthcare yang tercatat di Bursa Efek Indonesia tahun 2021-2023. Penelitian ini menggunakan teknik pengambilan sampel purposive sampling, yang menghasilkan sampel sejumlah 23 perusahaan. Data dalam penelitian ini dianalisis menggunakan teknik regresi linear berganda, yang dioperasikan melalui program IBM SPSS versi 26. Penelitian ini mengumpulkan data sekunder dari website resmi Bursa Efek Indonesia. Temuan penelitian ini memperlihatkan bahwa secara parsial intellectual capital, kepemilikan institusional, dan komite audit berpengaruh terhadap financial distress. Secara parsial komisaris independen dan dewan direksi tidak perpengaruh terhadap financial distress. Secara simultan intellectual capital, kepemilikan institusional, dewan direksi, komisaris independen, dan komite audit berpengaruh terhadap financial distress. Kata kunci: Financial distress, Intellectual Capital, Good Corporate Governance This study aims to identify the effect of intellectual capital and good corporate governance on financial distress. The independent variables used in this study are intellectual capital and good corporate governance which are proxied by institutional ownership, board of directors, independent commissioners, and audit committee. The dependent variable in this study is financial distress. This research uses a quantitative approach. The population of this study consists of healthcare sector companies listed on the Indonesia Stock Exchange in 2021-2023. This study used purposive sampling technique, which resulted in a sample of 23 companies. The data in this study were analyzed using multiple linear regression techniques, which were operated through the IBM SPSS version 26 program. This study collected secondary data from the official website of the Indonesia Stock Exchange. The findings of this study show that partially intellectual capital, institutional ownership, and audit committee affect financial distress. Partially independent commissioners and board of directors have no effect on financial distress. Simultaneously intellectual capital, institutional ownership, board of directors, independent commissioners, and audit committee affect financial distress. Keywords: Financial distress, Intellectual Capital, Good Corporate Governance

Type:	Thesis (S1)
Uncontrolled Keywords:	Financial distress, Intellectual Capital, Good Corporate Governance
Subjects:	L Education > L Education (General)
Divisions:	Fakultas Ekonomi dan Bisnis > SI Akuntansi
Depositing User:	RITA NINDA SARI
Date Deposited:	08 Jul 2025 07:17
Last Modified:	09 Oct 2025 04:02
URI:	https://repository.unja.ac.id/id/eprint/81987

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