PENGARUH REAL INTEREST RATES, LEVERAGE, KOMISARIS INDEPENDEN DAN KOMITE AUDIT TERHADAP FINANCIAL DISTRESS (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di BEI tahun 2016-2018)

THAHIRAH, SALSABILA (2020) PENGARUH REAL INTEREST RATES, LEVERAGE, KOMISARIS INDEPENDEN DAN KOMITE AUDIT TERHADAP FINANCIAL DISTRESS (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di BEI tahun 2016-2018). S1 thesis, Universitas Mercu Buana.

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Abstract

One of the big companies that are experiencing financial difficulties is Sariwangi AEA, which started with a high level of debt and low levels of income, causing the company to go bankrupt. From this phenomenon this study aims to determine the effect of real interest rates, leverage, independent commissioners and audit committees on financial distress. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange. The period used is the year 2016 - 2018. The sample selected for research material is 104 companies or 312 data. The method of analysis in this study uses the Altman Z-Score analysis with statistical tests resulting in real interest rates, independent commissioners and audit committees have no effect on financial distress while leverage negatively affects financial distress. Keywords : Financial Distress, Real Interest Rates, Leverage, Komisaris Independen, Komite Audit. Salah satu perusahaan besar yang mengalami kesulitan keuangan adalah Sariwangi AEA yang berawal dari tingginya tingkat hutang dan rendahnya tingkat pendapatan sehingga mengakibatkan perusahaan tersebut pailit atau gulung tikar. Dari fenomena tersebut penelitian ini bertujuan untuk mengetahui pengaruh real interest rates, leverage, komisaris independen dan komite audit terhadap financial distress. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Periode yang digunakan adalah tahun 2016 -2018. Sampel yang terpilih dengan metode purpose sampling adalah sebanyak 104 perusahaan atau 312 data. Metode analisis dalam penelitian ini menggunakan analisis Altman Z-Score dengan uji statistik menghasilkan bahwa real interest rates, komisaris independen dan komite audit tidak berpengaruh terhadap financial distress sedangkan leverage berpengaruh negatif terhadap financial distress. Kata Kunci : Financial Distress, Real Interest Rates, Leverage, Komisaris Independen, Komite Audit.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 20 425
NIM/NIDN Creators: 43218110355
Uncontrolled Keywords: Financial Distress, Real Interest Rates, Leverage, Komisaris Independen, Komite Audit.
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
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
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
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 16 Aug 2022 07:03
Last Modified: 22 Aug 2022 07:48
URI: http://repository.mercubuana.ac.id/id/eprint/67818

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