PENGARUH CORPORATE GOVERNANCE, UKURAN PERUSAHAAN DAN KINERJA KEUANGAN TERHADAP FINANCIAL DISTRESS (Study Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2017)

NURAIDAH, FIFI (2019) PENGARUH CORPORATE GOVERNANCE, UKURAN PERUSAHAAN DAN KINERJA KEUANGAN TERHADAP FINANCIAL DISTRESS (Study Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2017). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

Financial Distress is a situation where the company’s operating cash flow is inadequate to pay off current liabilities (such as account payable or interest expense) and the company is forced to take corrective action. This study aims to determine the effect of the audit committee, board of commissioners, current ratio, and debt to equity ratio to financial distress calculated using Altman Z-score. The population in this study are mining companies listed on the Stock Exchange in 2014-2017. Data analysis techniques used approach analysis techniques statistical Produch and Service Solutions (SPSS). The sample was 14 companies. The samples using purposive sampling technique. The method of analysis used is multiple linear regression analysis. Based on the results of multiple linear regression analysis with a significance level of 5%. The results showed that the board of commissioners had no effect on financial, audit committee had an effect on financial distress, company size did not influence financial distress, Likuiditas that was measured by the current ratio had an effect on financial distress. Keywords: Boards Of Commissioners Audit Committee, Firm Size, Likuiditas, Financial Distress Financial distress adalah suatu situasi dimana arus kas operasi perusahaan tidak memadahi untuk melunasi kewajiban-kewajiban lancar (seperti hutang dagang atau beban bunga) dan perusahaan terpaksa melakukan tindakan perbaikan. Penelitian ini bertujuan untuk mengetahui pengaruh dewan komisaris, komite audit, ukuran perusahaan dan kinerja keuangan terhadap financial distress yang dihitung menggunakan Altman Z-score. Populasi dalam penelitian ini adalah perusahaan pertambangan yang terdaftar di BEI pada tahun 2014-2017. Teknik analisis data yang digunakan teknik analisis pendekatan Statistical Product and Service Solutions (SPSS). Sampel yang digunakan berjumlah 20 perusahaan. Pengambilan sampel dengan menggunakan teknik purposive sampling. Metode analisi yang digunakan adalah analisis regresi linear berganda. Berdasarkan hasil analisis regresi linear berganda dengan tingkat signifikasi 5%. Hasil penelitian menunjukan bahwa, Dewan komisaris tidak berpengaruh terhadap financial distress, Komite audit berpengaruh terhadap financial distress, Ukuran perusahaan tidak berpengaruh terhadap financial distress, likuiditas yang diukur dengan cara current ratio berpengaruh terhadap financial distress. Kata Kunci : Dewan Komisaris, komite audit ,Ukuran Perusahaan, Likuiditas, Financial Distress

Item Type: Thesis (S1)
Call Number: SE/32/19/102
NIM: 43215010002
Uncontrolled Keywords: Dewan Komisaris, komite audit ,Ukuran Perusahaan, Likuiditas, Financial Distress
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 > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan 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: 29 Apr 2019 01:42
Last Modified: 29 Apr 2019 01:42
URI: http://repository.mercubuana.ac.id/id/eprint/48629

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