ANALISIS GOOD CORPORATE GOVERNANCE DAN RASIO KEUANGAN TERHADAP FINANCIAL DISTRESS SEBELUM TERJADINYA KEBANGKRUTAN (Studi Empiris Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2014 -2016)

UTAMI, MURNI (2018) ANALISIS GOOD CORPORATE GOVERNANCE DAN RASIO KEUANGAN TERHADAP FINANCIAL DISTRESS SEBELUM TERJADINYA KEBANGKRUTAN (Studi Empiris Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2014 -2016). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

boards of directors, the proportion of independent commissioners, and the size of audit committee and financial ratio as current ratio, debt asset ratio, and net profot margin to the financial distress before bankruptcy. This research included in the quantitative research. The population in this research includes all manufacture companies listed on the Bursa Efek Indonesia (BEI) in period 2014 – 2016. The samples conducted by purposive sampling method. Criteria for financial distress companies is a company with negative earning per share in the reporting period. The sample used in this research were manufacture companies that have availability annual report in period 2014 – 2016. The total sample is 24 companies, which consists of 12 companies financial distress as well as 12 companies non financial distress with similar industry distress and accounting reporting perioed. The technic analysis in this research is logistic regression. The result of analysis showed that the variabels of the number of boards of directors, the proportion of independent commissioners, and the size of audit committee, current ratio, and debt asset ratio didn’t significantly affect the financial distress, but net profit margin has significantly affect the financial distresss. Keywords: good corporate governance, financial ratio, financial distress, logistic regression. Penelitian ini bertujuan untuk mengetahui pengaruh good corporate governance seperti jumlah dewan direksi, kimisaris independen dan komite audit, dan rasio keuangan seperti rasio lancar, rasio perputara hutang dengan aset serta rasio laba bersih terhadap kesulitan keuangan sebelum terjadinya kebangkrutan. Penelitian ini merupakan penelitain kuantittif. Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) dalam periode 2014 – 2016. Sampel dipilih dengan metode purposive sampling. Kriteria sampel perusahaan financial distress adalah dengan menggunakan jumlah earning per share negatif. Total sampel perusahaan dalam penelitian ini adalah 12 perusahaan yang terdiri dari dari 12 perusahaan yang mengalami kesulitan keuangan dan 12 perusahaan yang tidak mengalami kesulitan keuangan. Teknik analisis dalam penelitian ini menggunakan regresi logistik. Hasil dari penelitian ini menunjukkan bahwa Dewan Direksi, Komisaris Independen, Komite Audit, Current Ratio, Debt Asset Ratio tidak mengalami pengaruh terhadap kesulitan keuangan. Sedangkan Net Profit Margin memiliki pengaruh terhadap kesulitsan keuangan. Kata Kunci : Tata Kelola Purusahaan, Rasio Keuangan, Kesulitan Keuangan, Regresi Logistik.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 18 394
Call Number: SE/32/18/464
NIM/NIDN Creators: 43214110341
Uncontrolled Keywords: Tata Kelola Purusahaan, Rasio Keuangan, Kesulitan Keuangan, Regresi Logistik.
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.1 Administration and Library Management/Administrasi dan Manajemen Perpustakaan > 025.11 Finance/Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
700 Arts/Seni, Seni Rupa, Kesenian > 720 Architecture/Arsitektur > 725 Public Structures Architecture/Arsitektur Struktur Umum > 725.2 Commercial and Communication Buildings/Arsitektur Gedung Perdagangan dan Komunikasi > 725.24 Financial Institutions/Lembaga Keuangan
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 16 Oct 2018 01:46
Last Modified: 06 Dec 2021 06:03
URI: http://repository.mercubuana.ac.id/id/eprint/45035

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