Pengaruh ESG, Free Cash Flow dan Corporate Governance Terhadap Financial Distress

Chaerany, Nurul (2026) Pengaruh ESG, Free Cash Flow dan Corporate Governance Terhadap Financial Distress. Sarjana (S1) thesis, Universitas Islam 45 Bekasi.

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Abstract

This study aims to examine the impact of ESG, Free Cash Flow, and Corporate Governance on Financial Distress in companies within the non-cyclical consumer sector. Financial Distress is often cited as a barrier to investment decision-making due to information asymmetry between internal and external stakeholders.
A descriptive quantitative method using a panel data approach was employed in this study. Sampling was conducted using purposive sampling, with a sample size of 93 companies in the consumer non-cyclical sector during the 2022–2024 period, yielding 297 observations. Based on the analysis results, no significant influence on financial distress was found for the variables of ESG disclosure, free cash flow, and corporate governance, indicating that the level of ESG transparency has not yet been able to reduce the level of financial distress.

Item Type: Thesis (TA, Skripsi, Tesis, Disertasi) (Sarjana (S1))
Contributors/Dosen Pembimbing,NIDN Dosen bisa diakses di LINK https://bit.ly/NIDNdosenunismabekasi:
Contribution
Contributors / Dosen Pembimbing
NIDN
UNSPECIFIED
Aprilina, Vita
0404048702
Keywords / Kata Kunci: ESG, Free Cash Flow, Corporate Governance
Subjects: Akuntansi Keuangan
Faculty: Fakultas Ekonomi > Akuntansi S1
Depositing User: Miss Nurul Chaerany
Date Deposited: 15 Jul 2026 06:55
Last Modified: 15 Jul 2026 06:55
URI: http://repository.umindonesia.ac.id/id/eprint/10119

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