PENGARUH TOTAL ASSETS TURN OVER dan MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP FINANCIAL DISTRESS (Studi Empiris Pada Perusahaan Sub Sektor Food and Baverage yang terdaftar di Bursa Efek Indonesia periode 2014-2018)

LUVIANI, KIKI (2020) PENGARUH TOTAL ASSETS TURN OVER dan MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP FINANCIAL DISTRESS (Studi Empiris Pada Perusahaan Sub Sektor Food and Baverage yang terdaftar di Bursa Efek Indonesia periode 2014-2018). S1 thesis, Universitas Mercu Buana.

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Abstract

This study aims to determine the effect of Total Assets Turn Over (TATO) and Good Corporate Governance Mechanisms on Financial Distress as measured by the Altman Z-Score (1995) model. The mechanism of Good Corporate Governance is measured by institutional ownership, managerial ownership, audit committee and board of directors. In the Food and Beverage sub-sector have 25 populations with the sample studied into 16 companies that meet the criteria desired by researchers in the period 2014 - 2018. The results showed that partially Total Assets Turn Over had no effect on Financial Distress while the Good Corporate Governance Mechanism as measured by Institutional Ownership, Audit Committee and Board of Directors had no significant positive effect on Financial Distress but Managerial Ownership had a significant positive effect on Financial Distress in Sub-Companies. The Food and Baverage sector on the Indonesia Stock Exchange for the 2014-2018 period. Keywords: TATO, Institutional Ownership, Managerial Ownership, Audit Committee, Board of Directors, Financial Distress. Penelitian ini bertujuan untuk mengetahui pengaruh dari Total Assets Turn Over (TATO) dan Mekanisme Good Corporate Governance terhadap Financial Distress yang diukur dengan model Altman Z-Score (1995). Mekanisme Good Corporate Governance diukur dengan kepemilkan institusional, kepemilikan manajerial, komite audit dan dewan direksi. Pada sub sektor Food and Baverage memiliki 25 populasi dengan sample yang diteliti menjadi 16 perusahaan yang memenuhi kriteria yang diinginkan oleh peneliti pada periode 2014 – 2018. Hasil penelitian menunjukkan secara parsial Total Assets Turn Over tidak berpengaruh terhadap Financial Distress sedangkan Mekanisme Good Corporate Governance yang diukur dengan Kepemilikan Intitusional, Komite Audit dan Dewan Direksi tidak berpengaruh positif signifikan terhadap Financial Distress tetapi Kepemilikan Manajerial berpengaruh positif signifikan terhadap Financial Distress pada perusahaan Sub-Sektor Food and Baverage di Bursa Efek Indonesia periode 2014-2018. Kata Kunci: TATO, Kepemilikan Institusional, Kepemilikan Manajerial, Komite Audit, Dewan Direksi, Financial Distress.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 20 210
NIM/NIDN Creators: 43216110086
Uncontrolled Keywords: TATO, Kepemilikan Institusional, Kepemilikan Manajerial, Komite Audit, Dewan Direksi, Financial Distress.
Subjects: 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 > 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 > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 17 Feb 2022 09:31
Last Modified: 13 Jul 2022 01:58
URI: http://repository.mercubuana.ac.id/id/eprint/56325

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