JEMMA, Volume 6 Nomor 2, September-2023 | 195 JEMMA (Jurnal of Economic, Management, and Accounting) p-ISSN : 2615-1871/ e-ISSN : 2615-5850 http://www.ojs.unanda.ac.id/index.php/jemma/index PENGELOLAAN RISK PROFILE, GOOD CORPORATE GOVERNANCE, EARNINGS, DAN CAPITAL UNTUK MENGANTISIPASI FINANCIAL DISTRESS PERUSAHAAN PERBANKAN Robert Jao 1* , Fransiskus Eduardus Daromes 2 , Anthony Holly 3 , Florencia Irene Purwanto 4 , Lasty Agustuty 5 1, 2, 3, 4 Jurusan Akuntansi, Universitas Atma Jaya Makassar 5 Jurusan Manajemen STIE Tri Dharma Nusantara Makassar *Correspondent Email: jao_robert@hotmail.com Article History: Received: 13-08-2023; Received in Revised: 30-08-2023; Accepted: 30-08-2023 DOI: http://dx.doi.org/10.35914/jemma.v6i2.2155 Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh risk profile, good corporate governance, earnings, dan capital (RGEC) terhadap financial distress. Teori yang digunakan dalam penelitian ini adalah teori agensi. Populasi penelitian terdiri perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI). Pemilihan sampel dilakukan secara purposive. Penelitian ini menggunakan data dokumenter berupa laporan tahunan perusahaan perbankan selama periode 2016-2020. Teknik analisis data menggunakan regresi logistik. Hasil penelitian ini menunjukkan bahwa risk profile berpengaruh positif dan signifikan terhadap financial distress, GCG berpengaruh negatif dan tidak signifikan terhadap financial distress, earnings berpengaruh negatif dan signifikan terhadap financial distress, capital berpengaruh negatif dan tidak signifikan terhadap financial distress. Kata kunci: Capital, Earnings, Financial Distress, Good Corporate Governance, Risk Profile. Abstract This study aims to analyze the effect of risk profile, good corporate governance, earnings, and capital (RGEC) on financial distress. The theory used in this research is agency theory. The research population consists of banking companies listed on the Indonesia Stock Exchange (IDX). The sample selection was done purposively. This study uses documentary data in the form of annual reports of banking companies for the 2016–2020 period. The analysis technique used is logistic regression.. The results of this study indicate that risk profile has a positive and significant effect on financial distress, GCG has a negative and insignificant effect on financial distress, earnings have a negative and significant effect on financial distress, and capital has a negative and insignificant effect on financial distress. Keywords: Capital, Earnings, Financial Distress, Good Corporate Governance, Risk Profile.