SALMA, MUTHIA (2025) PENGARUH PROFITABILITAS, KOMITE AUDIT, KOMISARIS INDEPENDEN TERHADAP FINANCIAL DISTRESS (Studi Empiris Pada Perusahaan Sub Sektor Property dan Real Estate Yang Terdaftar di Bursa Efek Indonesia Periode 2020-2023). S1 thesis, Universitas Mercu Buana Jakarta - Menteng.
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Abstract
Melalui studi ini, peneliti berusaha mencari tahu seberapa besar kontribusi profitabilitas, peran komite audit, serta pengawasan oleh komisaris independen terhadap risiko kesulitan keuangan perusahaan. Penelitian ini menempatkan kondisi kesulitan keuangan (financial distress) sebagai variabel yang dipengaruhi, sementara aspek seperti tingkat keuntungan perusahaan (ROA), keberadaan komite audit, serta peran komisaris independen menjadi faktor faktor yang mempengaruhi. Pendekatan berbasis angka diterapkan dalam riset ini, di mana data panel dipilih sebagai sumber utama pengamatan. Riset ini menggunakan pendekatan regresi linier berganda, dengan data berasal dari 93 perusahaan yang beroperasi sebagai pengembang dan operator real estate di Indonesia, terdiri atas 280 observasi dari tahun 2020 hingga 2023 yang seluruhnya telah terdaftar di IDX-IC. Dari total data tersebut, 31 data terdeteksi sebagai outlier, sehingga akumulasi data yang digunakan dalam analisis akhir adalah 249 data. Penelitian ini menggunakan software statistik EViews 12. Dari riset ini terungkap bahwa Komisaris Independen dan ukuran profitabilitas yang diukur melalui ROA dapat secara signifikan mempengaruhi positif risiko terjadinya kesulitan finansial dalam organisasi. Tidak ada bukti yang menunjukkan bahwa komite audit dapat mempengaruhi kondisi keuangan yang bermasalah. Through this study, researchers try to find out how much profitability, the role of the audit committee, and supervision by independent commissioners contribute to the risk of corporate financial distress. This study places the condition of financial distress as the influenced variable, while aspects such as the company's profit level (ROA), the existence of an audit committee, and the role of independent commissioners become influencing factors. A number-based approach is applied in this research, where panel data is chosen as the main source of observation. This research uses a multiple linear regression approach, with data coming from 93 companies operating as real estate developers and operators in Indonesia, consisting of 280 observations from 2020 to 2023, all of which have been listed on IDX-IC. Of the total data, 31 data were detected as outliers, so the accumulated data used in the final analysis was 249 data. This research uses EViews 12 statistical software. This research revealed that independent commissioners and profitability measures as measured by ROA can significantly positively influence the risk of financial distress in organizations. There is no evidence to suggest that audit committees can influence financial distress.
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43221010135 |
| Uncontrolled Keywords: | Kemampuan Mendapatkan Laba, Badan Pengawas Independen, Komisaris Tanpa Kepentingan, Keadaan Keuangan yang Memburuk Earning Ability, Independent Supervisory Board, Non-interested Commissioner, Deteriorating Financial Condition |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Fakultas Ekonomi dan Bisnis > Manajemen |
| Depositing User: | YOSUA EBENEZER PARDEDE |
| Date Deposited: | 12 Jun 2025 02:14 |
| Last Modified: | 12 Jun 2025 02:14 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/95765 |
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