UKURAN PERUSAHAAN MEMODERASI PENGARUH STRUKTUR MODAL, KINERJA KEUANGAN, DAN GOOD CORPORATE GOVERNANCE TERHADAP FINANCIAL DISTRESS

This study aims to examine the effect of capital structure, financial performance, and good corporate governance (GCG) on financial distress with firm size as a moderator. The sample used in this study were mining companies listed on the Indonesia Stock Exchange (BEI) for the period 2016-2019. Sampling using purposive sampling method and obtained 13 companies. Methods of data analysis using multiple regression analysis and analysis of absolute difference values. The results of this study state that capital structure and financial performance has a positive effect on financial distress, good corporate governance (GCG) has no effect on financial distress, firm size can strengthen the positive effect of capital structure on financial distress, firm size can strengthen the influence positive financial performance on financial distress, and company size cannot moderate the effect of good corporate governance (GCG) on financial distress.This study aims to examine the effect of capital structure, financial performance, and good corporate governance (GCG) on financial distress with firm size as a moderator. The sample used in this study were mining companies listed on the Indonesia Stock Exchange (BEI) for the period 2016-2019. Sampling using purposive sampling method and obtained 13 companies. Methods of data analysis using multiple regression analysis and analysis of absolute difference values. The results of this study state that capital structure and financial performance has a positive effect on financial distress, good corporate governance (GCG) has no effect on financial distress, firm size can strengthen the positive effect of capital structure on financial distress, firm size can strengthen the influence positive financial performance on financial distress, and company size cannot moderate the effect of good corporate governance (GCG) on financial distress