Pengaruh Profitability, Leverage, Earnings Management, dan Board Size terhadap Bankruptcy Risk pada Perusahaan sub sektor food & beverage yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023

Abstract

This study aims to determine the effect of profitability, leverage, earnings management, and board size on bankruptcy risk. This type of research is quantitative causal associative in nature using population data from food and beverage sector companies listed on the IDX in 2019-2023. Purposive sampling was used in this study, so that there were 22 companies that passed the criteria with 110 observations. The type of data used is secondary data obtained from the site www.idx.co.id and the official website of each company. The analysis method used is descriptive statistical analysis, regression model selection test, classical assumption test, panel data linear regression and hypothesis testing. The results prove that bankruptcy risk is individually influenced by profitability negatively and significantly. While leverage and earnings management have a positive and significant effect on bankruptcy risk. The board size variable individually has no effect on bankruptcy risk.