PENGARUHFEMALE DIRECTOR, INSTITUTIONAL OWNERSHIP,KOMITE AUDIT DAN POLITICAL CONNECTIONTERHADAP FINANCIAL DISTRESS (PERUSAHAAN RITEL INDONESIA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2023)

Maulidan Hamdini, Dini (2025) PENGARUHFEMALE DIRECTOR, INSTITUTIONAL OWNERSHIP,KOMITE AUDIT DAN POLITICAL CONNECTIONTERHADAP FINANCIAL DISTRESS (PERUSAHAAN RITEL INDONESIA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2023). S2 thesis, Universitas Andalas.

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Abstract

Pengaruh Female Director, Institutional Ownership, Komite Audit Dan Political Connection Terhadap Financial Distress (Perusahaan Ritel Indonesia Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2023) Maulidan Hamdini1,Rida Rahim2, M. Fany Alfarisi3 1* Fakultas Ekonomi dan Bisnis, Universitas Andalas, Indonesia Limau Manis, Pauh, Padang City, West Sumatra 25175, 2220522035_maulidan@student.unand.ac.id 2* Universitas Andalas, Magister Manajemen, Padang, Indonesia, ridarahim@eb.unand.ac.id 3* Universitas Andalas, Magister Manajemen, Padang, Indonesia, m.fanyalfarisi@eb.unand.ac.id ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh Female Director, Institutional Ownership, Komite Audit dan Political Connection, terhadap Financial Distress pada perusahaan ritel yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019–2023. Data penelitian diperoleh dari laporan tahunan perusahaan, mencakup variabel Female Director, Institutional Ownership, Komite Audit dan Financial Distress. Sampel penelitian terdiri dari 29 perusahaan yang dipilih melalui metode purposive sampling. Analisis data dilakukan menggunakan regresi data panel dengan perangkat lunak EViews 10. Hasil penelitian menunjukkan bahwa keberadaan Female Director berpengaruh negatif dan signifikan terhadap financial distress,. Institutional Ownership tidak memiliki pengaruh signifikan terhadap financial distress, Komite Audit juga tidak menunjukkan pengaruh signifikan terhadap financial distress, yang dapat disebabkan oleh ukuran komite audit yang besar dan keberadaan anggota independen yang tidak selalu meningkatkan efektivitas pengawasan keuangan perusahaan. Political Connection juga tidak menunjukkan pengaruh signifikan terhadap financial distress . Kata Kunci:Female Director, Institutional Ownership, Komite Audit, Political Connection Financial Distress, Perusahaan Ritel. The Influence of Female Directors, Institutional Ownership, Audit Committees and Political Connection on Financial Distress (Indonesian Retail Companies Listed on the Indonesia Stock Exchange for the 2019–2023 Period) Maulidan Hamdini1,Rida Rahim2, M. Fany Alfarisi3 1* Fakultas Ekonomi dan Bisnis, Universitas Andalas, Indonesia Limau Manis, Pauh, Padang City, West Sumatra 25175, 2220522035_maulidan@student.unand.ac.id 2* Universitas Andalas, Magister Manajemen, Padang, Indonesia, ridarahim@eb.unand.ac.id 3* Universitas Andalas, Magister Manajemen, Padang, Indonesia, m.fanyalfarisi@eb.unand.ac.id ABSTRACT This study aims to analyze the influence of Female Directors, Institutional Ownership, Audit Committees, and Political Connections on Financial Distress in retail companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The research data was obtained from company annual reports, covering variables such as Female Director, Institutional Ownership, Audit Committee andFinancial Distress. The sample consists of 29 companies selected using the purposive sampling method. Data analysis was conducted using panel data regression with EViews 10 software.The results of the study indicate that the presence of Female Directors has a negative and significant impact on financial distress. Institutional Ownership does not have a significant effect on financial distress. Similarly, the Audit Committee does not show a significant effect on financial distress, which may be due to the large size of the audit committee and the presence of independent members who do not necessarily enhance the effectiveness of financial oversight. Political Connections also do not exhibit a significant influence on financial distress. Keywords: Female Directors, Institutional Ownership, Audit Committee, Political Connection, Financial Distress, Retail Companies.

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