CD Tesis
pengaruh keberagaman gender dalam dewan direksi dan kepemilikan institusional terhadap kesulitan keuangan (financial distress) (studi empiris pada perusahaan properti dan real estate yang terdaftar di bursa efek indonesia periode 2021-2023)
This study aims to analyze the effect of gender diversity on the board of directors and institutional ownership on financial distress in property and real estate companies listed on the Indonesia Stock Exchange for the period 2021-2023. The sampling technique used was purposive sampling with a sample size of 156 companies, namely property and real estate listed on the Indonesia Stock Exchange for the period 2021-2023 that published annual reports consecutively during the study period, used financial reports using currency units and had complete data on the variables studied during the study period. The data analysis technique in this study used multiple linear regression.
The results of the study indicate that gender diversity on the board of directors has no effect on financial distress. However, institutional ownership has a significant negative effect on financial distress. Other results from the control variables indicate that operating cash flow and operating capacity have a negative effect on financial distress. While the control variable sales growth has no effect on financial distress.
The results of this study are expected to contribute and encourage management to be able to manage the company well so that it can avoid financial distress. Because based on the results of the study, it shows that higher institutional ownership in a company will encourage better monitoring activities so that the use of assets becomes more efficient, which in the end the company is increasingly free from financial distress.
Keywords : Gender Diversity on
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