The management of companies is acutely aware that to maintain their existence, they must try to avoid increasing the risk of financial distress. This study aims to determine the factors that affect financial distress in manufacturing companies in the food and beverage sub-sector on the Indonesia Stock Exchange. This research was conducted on 33 manufacturing companies in the goods and consumption sub-sector on the Indonesia Stock Exchange. The principal theory used in this study refers to agency theory. Conflicts of interest between principals and agents encourage agents to take advantage of the excess information they have to hide problems occurring within the company. As a result, stakeholders will be harmed, considering the information they receive is irrelevant. In this study, the variables used include financial distress, the proportion of independent commissioners, audit committee size, liquidity, and working capital turnover. This research used the data from 2016 to 2020. The data analysis method used in this study is binary logistic regression. Data processing is conducted by Stata 15. The proportion of the board of commissioners, the number of audit committees, company liquidity, and activity ratios were used in this research. Based on the results of hypothesis testing, it was found that the proportion of independent commissioners had no significant effect on financial distress, while the audit committee, corporate liquidity, and working capital turnover affected financial distress in manufacturing companies in the goods and consumption sub-sector on the Indonesia Stock Exchange.

This study aims to examine the effect of the work environment, organizational learning, and adaptive behavior on the work productivity of health workers. Work productivity is important for the hospital in producing an output or work result in accordance with the specified quality. Data obtained through a questionnaire distributed to health workers. The research sample used was 200 This study used purposive sampling. In Surakarta. Hypothesis testing uses multiple linear regression. The first and third hypotheses are supported and the second hypothesis is not supported.  Keywords:  Work  Environment,  Organizational  Learning,  Adaptive  Behavior,  and  Work Productivity

This study is to determine the effect of earnings management with discretionary accruals indicators and financial risk with debt to equity ratio (DER) indicators on firm value with price earning ratio (PER) indicators with corporate governance as a mediating variable with managerial ownership and institutional ownership indicators. The research method is quantitative with the object of research being the Property and Real Estate sub-sector companies listed on the Indonesia Stock Exchange (IDX) during 2015-2017 with all out observations of 87 information. The test results show that earnings management variables have a negative and significant effect on firm value. The financial risk variable has a negative and significant effect on firm value. The corporate governance variable has a positive and significant effect on firm value. The effect of earnings management on firm value has a negative effect on corporate governance as a mediating variable. This shows that corporate governance can reduce earnings management actions. The effect of financial risk on firm value has a negative effect by the company's administration as a mediating variable. This shows that corporate governance can reduce financial risk. The results of this study provide a theoretical contribution that supports agency theory and corporate governance, which in turn makes a practical contribution to the implementation of good corporate governance in companies.