Pengaruh Pengungkapan Good Corporate Governance Dan Struktur Modal Terhadap Financial Distress Studi Empiris Pada Perusahaan Sektor Keuangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2012-2014
| Main Author: | Fathia Annisa |
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| Format: | Masters |
| Bahasa: | ind |
| Terbitan: |
Program Pascasarjana Universitas Riau
, 2016
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| Subjects: | |
| Online Access: |
http://lib.pps.unri.ac.id//index.php?p=show_detail&id=4009 http://lib.pps.unri.ac.id//lib/minigalnano/createthumb.php?filename=../../images/docs/Fathia_Annisa.PNG.PNG&width=200 |
Daftar Isi:
- ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh keberadaandewan komisaris independen, komite audit, dewan direksi, kepemilikan saham outsider, dan struktur modal terhadap financial distressSampel penelitian adalah 56perusahaan dari kelompok Sektor Keuangan di Bursa Efek Indonesia (BEI) periode 2012-2014 sehingga total sampel berjumlah 168 data penelitian. Penelitian ini menggunakan metode analisis regresilogistik dengan menggunakan program SPSS versi 17.0. Hasilpenelitian ini menemukan bahwakomisarisindependen, kepemilikan saham outsider dan struktur modal berpengaruh signifikan terhadap financial distress, sedangkan komite audit dan dewan direksi tidak berpengaruh signifikan terhadap financial distress. Besarnya pengaruh dewan komisaris independen, kepemilikan saham outsider, danstruktur modal terhadap financial distress adalah sebesar 22.688, 15.662, dan 0.113.Kata Kunci : Financial Distress, Dewan Komisaris Independen, Komite Audit, Dewan Direksi, Kepemilikan Saham Outsider, dan Struktur ModalABSTRACTThe aimed of this study is to investigate the effect of independent board commissaries, audit committee, board of directors, outsider ownership, and capital structure to financial distress. The sample in this research are 56 companies of the Financial Sector in Indonesia Stock Exchange (IDX) so that the total sample period 2012-2014 amounted to 168 research data. This research uses multiple regression analysis with the SPSS program version 17.0.The results of this study found that independent board commissaries, outsider ownership and capital structure have a significant effect on financial distress, while the audit committee and board of directors has no significant effect on financial distress. The magnitude of the effect and the size of independent board commissaries outsider ownership, and capital structure on financial distressis equal to 22.688, 15.662, dan 0.113.Keywords:Financial Distress, Independent Board Commissaries, Audit Committee, Board of Directors, Outsider Ownership, and Capital Structure.