FAKTOR KEUANGAN DAN GOOD CORPORATE GOVERANCE YANG MEMENGARUHI FINANCIAL DISTRESS

This study aims to analyze the effect of financial factors and good corporate governance on financial distress. The population in this study are manufacturing companies listed on the IDX in the period 2019 - 2021. The samples were taken and met the sample criteria, namely 133 data taken from 45 different companies. The test method used is descriptive statistical analysis, classical assumption test, and multiple linear regression analysis. Data processing used the IBM SPSS version 25. The results showed that profitability and institutional ownership had a negative effect, while leverage had a positive effect and gender diversity did not affect financial distress