PENGARUH ARUS KAS OPERASI DAN MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP FINANCIAL DISTRESS (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar pada Bursa Efek Indonesia Tahun 2017-2019)

ANGGAYASTI, BRIGITTA MARIA ANINDYA (2021) PENGARUH ARUS KAS OPERASI DAN MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP FINANCIAL DISTRESS (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar pada Bursa Efek Indonesia Tahun 2017-2019). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to determine the effect of Cash Flow Operation and Good Corporate Governance which are explained through indicators of independent commissioners, institutional ownership, managerial ownership and audit committees on Financial Distress as measured using Interest Coverage Ratio (ICR). The population in this study were 26 food and beverage sub sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2017 – 2019. The sample used was the saturated sample method, by conduting research on data that matched the criteria of 19 companies and obtaining a total sample of 57. The method of analysis in this study uses the classical assumption test and multiple regression . The population in this study were 26 food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. The sample used was the saturated sample method, by conducting research on data that matched the criteria of 19 companies and obtaining a total sample of 57. The method of analysis in this study uses the classical assumption test and multiple regression. Keywords : Cash Flow Operation, Good Corporate Governance, Financial Distress, Interest Coverage Ratio. Penelitian ini bertujuan untuk mengetahui pengaruh Arus Kas Operasi dan Mekanisme Good Corporate Governance yang dijelaskan melalui indikator dewan komisaris independen, kepemilikan institusional, kepemilikan manajerial dan komite audit terhadap Financial Distress yang diukur menggunakan Interest Coverage Ratio (ICR). Populasi dalam penelitian ini sebanyak 26 perusahaan sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017 – 2019. Sampel yang digunakan menggunakan metode sample jenuh, dengan melakukan penelitian data yang sesuai dengan kriteria sebanyak 19 perusahaan dan mendapatkan jumlah sampel sebanyak 57. Metode analisis dalam penelitian ini menggunakan uji asumsi klasik dan regresi berganda. Model analisis dalam penelitian ini adalah menggunakan software spss 21. Hasil dari penelitian ini menunjukan bahwa variabel arus kas operasi berpengaruh terhadap financial distress, variabel dewan komisaris berpengaruh terhadap financial distress, variabel kepemilikan institusional tidak berpengaruh terhadap financial distress, variabel kepemilikan manajerial berpengaruh terhadap financial distress, variabel komite audit berpengaruh terhadap financial distress. Kata Kunci : Arus Kas Operasi, Good Corporate Governance, Financial Distress, Interest Coverage Ratio.

Item Type: Thesis (S1)
NIM/NIDN Creators: 43215120241
Uncontrolled Keywords: Arus Kas Operasi, Good Corporate Governance, Financial Distress, Interest Coverage Ratio.
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 > 657.01-657.09 Standard Subdivisions/Sub Divisi Standar
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: ADELINA HASNA SETIAWATI
Date Deposited: 26 Jul 2023 07:17
Last Modified: 26 Jul 2023 07:17
URI: http://repository.mercubuana.ac.id/id/eprint/79627

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