PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE DAN FINANCIAL INDICATORS TERHADAP FINANCIAL DISTRESS (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015 - 2017)

SULISTYOWATI, EKA ANNISA (2019) PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE DAN FINANCIAL INDICATORS TERHADAP FINANCIAL DISTRESS (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015 - 2017). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to investigate the effect of corporate governance structure and financial indicators on financial distress. The corporate governance structure in this study using the indicator size of the board of directors, size of the board of commissioners, and the size of the audit committee. Meanwhile, financial indicators use liquidity ratios, leverage ratios, profitability ratios, activity ratios, and sales growth ratios. The financial distress indicator used in this study is the Interest Coverage Ratio (ICR). The population in this study are all the basic industrial and chemical industries listed on the Indonesia Stock Exchange (IDX). In the period 2015 - 2017. Based on saturated sampling method, the sample are 62 companies or 186 datas. This study used logistic regression as a data analysis tool. The results showed that the size of the board of commissioners, the size of the audit committee, leverage ratio, and profitability ratio had a significant effect on the financial distress condition. Meanwhile, the size of board of directors, liquidity ratio, activity ratio, and sales growth ratio have no significant effect on financial distress condition. Keywords: Size of Board of Directors, Size of Board of Commissioners, Audit Committee Size, Liquidity Ratio, Leverage Ratio, Profitability Ratio, Activity Ratio, Sales Growth Ratios, Financial Distress Penelitian ini bertujuan untuk mengetahui pengaruh struktur corporate governance dan financial indicators terhadap financial distress. Struktur corporate governance dalam penelitian ini menggunakan indikator ukuran dewan direksi, ukuran dewan komisaris, dan ukuran komite audit. Sedangkan financial indicators menggunakan rasio likuiditas, rasio leverage, rasio profitabilitas, rasio aktivitas, dan rasio sales growth. Indikator financial distress yang digunakan dalam penelitian ini yaitu Interest Coverage Ratio (ICR). Populasi dalam penelitian ini adalah perusahaan manufaktur sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia (BEI). Periode yang digunakan adalah tahun 2015 – 2017. Berdasarkan metode sampling jenuh diperoleh sampel sebanyak 62 perusahaan atau 186 data. Penelitian ini menggunakan regresi logistik sebagai alat analisis data. Hasil penelitian menunjukkan bahwa ukuran dewan komisaris, ukuran komite audit, rasio leverage, dan rasio profitabilitas memiliki pengaruh signifikan terhadap kondisi financial distress. Sedangkan ukuran dewan direksi, rasio likuiditas, rasio aktivitas, dan rasio sales growth tidak memiliki pengaruh signifikan terhadap kondisi financial distress. Kata Kunci: Ukuran Dewan Direksi, Ukuran Dewan Komisaris, Ukuran Komite Audit, Rasio Likuiditas, Rasio Leverage, Rasio Profitabilitas, Rasio Aktivitas, Rasio Sales Growth, Financial Distress

Item Type: Thesis (S1)
Call Number CD: FE/AK. 18 731
Call Number: SE/32/18/503
NIM/NIDN Creators: 43214120254
Uncontrolled Keywords: Ukuran Dewan Direksi, Ukuran Dewan Komisaris, Ukuran Komite Audit, Rasio Likuiditas, Rasio Leverage, Rasio Profitabilitas, Rasio Aktivitas, Rasio Sales Growth, 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: 24 May 2019 02:07
Last Modified: 22 Jul 2024 07:08
URI: http://repository.mercubuana.ac.id/id/eprint/47817

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