IBM asmi

The purpose of this study is to determine the role of the board of commissioners in moderating the determinants in predicting the bankruptcy of finance companies listed on the Indonesia Stock Exchange for the 2015-2019 period. The study uses secondary data where the population in this study are all finance companies listed on the Indonesia Stock Exchange for the 2015-2019 period with total 16 companies. The purposive sampling methodis used to collect the data and with certain criteria, only 13 companies are selected. This research model uses logit data regression where the dependent variable is a dummy variable, and there isthe role of the board of commissioners as a moderating variable. The results show that profitability has an effect on bankruptcy prediction, liquidity has an effect on bankruptcy prediction, solvency has an effect on bankruptcy prediction, risk management has no effect on bankruptcy prediction, the role of the board of commissioners is not moderated the effect of profitability on bankruptcy prediction as well as risk management on bankruptcy prediction.