DIYANI, LUCIA ARI (2014) PENGARUH CORPORATE GOVERNANCE PERFORMANCE, LEVERAGE DAN JENIS INDUSTRI TERHADAP KONDISI FINANCIAL DISTRESS. S2 thesis, Universitas Mercu Buana Jakarta-Menteng.
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Abstract
The research purpose is to examine the effect of corporate governance performance, leverage ratio and types of industries on financial distress. Proxies for financial distress are revised Altman z-core. This research used sample of companies in Corporate Governance Perception Index (CGPI) period of 2008-2011 and listed on the Indonesia Stock Exchange with the observation period of 2009-2012 which have been selected using purposive sampling method. The research sample used are 144 companies listed on Indonesian Stock Exchange. 83 samples are used in a one year prediction before bankruptcy, and 61 in a two year prediction before bankruptcy. The samples are divided in three types of industries, which are raw material producers, manufacturing and services industries.Testing of hypothesis in this study uses ordinal logistic regression models. The study produced three empirical evidence. First, the study failed to prove that the CGPI negatively affects financial distress in one year and two years prediction of bankruptcy. Second, the study proved that the leverage ratio positively affects financial distress. Third, the study failed to prove that types of industries affect financial distress in one year and two years before bankruptcy. Keywords: corporate governance performance, leverage ratio, types of industries, financial distress Tujuan penelitian ini adalah untuk menguji pengaruh kinerja tata kelola perusahaan , rasio leverage dan jenis industri terhadap financial distress . Proxy untuk kesulitan keuangan yang direvisi Altman z -core . Penelitian ini menggunakan sampel perusahaan dalam Corporate Governance Perception Index ( CGPI ) periode 2008-2011 dan tercatat di Bursa Efek Indonesia dengan periode pengamatan 2009-2012 yang telah dipilih dengan menggunakan metode purposive sampling . Sampel penelitian yang digunakan adalah 144 perusahaan yang terdaftar di Bursa Efek Indonesia . 83 sampel yang digunakan dalam prediksi satu tahun sebelum kebangkrutan , dan 61 di prediksi dua tahun sebelum kebangkrutan . Sampel dibagi dalam tiga jenis industri , yang merupakan produsen bahan baku , manufaktur dan jasa industries.Testing hipotesis dalam penelitian ini menggunakan model regresi logistik ordinal . Penelitian ini menghasilkan tiga bukti empiris . Pertama , penelitian ini gagal membuktikan bahwa CGPI negatif mempengaruhi kesulitan keuangan dalam satu tahun dan dua tahun prediksi kebangkrutan . Kedua , penelitian ini membuktikan bahwa rasio leverage yang berpengaruh positif terhadap financial distress . Ketiga , penelitian ini gagal membuktikan bahwa jenis industri mempengaruhi kesulitan keuangan dalam satu tahun dan dua tahun sebelum kebangkrutan . Kata kunci : kinerja tata kelola perusahaan , rasio leverage, jenis industri , financial distress
| Item Type: | Thesis (S2) |
|---|---|
| Call Number CD: | CDT-555-14-032 |
| Call Number: | TA/55/15/010 |
| NIM/NIDN Creators: | 55512110021 |
| Uncontrolled Keywords: | corporate governance performance leverage ratio types of industries financial distress, aud, auditing |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Pascasarjana > Magister Akuntansi |
| Depositing User: | Admin Perpus UMB |
| Date Deposited: | 21 Aug 2015 08:34 |
| Last Modified: | 07 Jul 2022 03:48 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/13927 |
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