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Research title and researcher
Research title : Dampak Corporate Governance dan Leverage Terhadap Prediksi Kebangkrutan Menggunakan Ordinal Logistic Regression || Konferensi Ilmiah Akuntansi IV; ISBN 978-602-70083-4-2; 2-3 Maret 2017; Hal. 97
Researcher : Lucia Ari Diyani
Keywords : Bankruptcy Prediction, Corporate Governance, Leverage Ratio
Abstract

The research purpose is to examine the effect of corporate governance and leverage ratio on bankruptcy prediction . Proxies for bankruptcy prediction are revised Altman z-core. This research used sample of companies in Corporate Governance Perception Index (CGPI) period of 2008-2012 and listed on the Indonesia Stock Exchange with the observation period of 2009-2014 which have been selected using purposive sampling method. The research sample used are 211 companies listed on Indonesian Stock Exchange. 106 samples are used in one year prediction before bankruptcy, and 105 samples are used in two year prediction before bankruptcy. Testing of hypothesis in this study uses ordinal logistic regression models. The study produced two empirical evidence. First, the study failed to prove that the corporate governance negatively affects bankruptcy in one year and two years prediction of bankruptcy. Second, the study proved that the leverage ratio positively affects bankruptcy.

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email luciadiyani-aak@binainsani.ac.id

 

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