The Role of Corporate Governance Mechanisms in Financial Distress: Evidence from Indonesian Manufacturing Firms
Authors: Taufiq Akbar
Journal: Journal of Economic Finance Research and Review (JEFRR)
Published: 2026-04-30 · Volume 2, Issue 04, pp. 262-270
DOI: 10.65150/EP-jefrr/V2E4/2026-08
Abstract
This study examines the role of corporate governance mechanisms—namely the audit committee, the proportion of independent commissioners, and institutional ownership—in explaining financial distress among manufacturing firms in Indonesia during the 2020–2023 period, a time characterized by significan