PENGARUH EFEKTIFITAS KOMITE AUDIT DAN UKURAN DEWAN KOMISARIS TERHADAP FINANCIAL DISTRESS
| Main Author: | IQBAL SUSENDI , 1341031020 |
|---|---|
| Format: | Bachelors NonPeerReviewed Book Report |
| Terbitan: |
FAKULTAS EKONOMI DAN BISNIS
, 2018
|
| Subjects: | |
| Online Access: |
http://digilib.unila.ac.id/54509/1/ABSTRAK.pdf http://digilib.unila.ac.id/54509/2/SKRIPSI%20FULL.pdf http://digilib.unila.ac.id/54509/3/SKRIPSI%20TANPA%20BAB%20PEMBAHASAN.pdf http://digilib.unila.ac.id/54509/ |
Daftar Isi:
- Penelitian ini bertujuan untuk menganalisis pengaruh efektivitas komite audit dan ukuran dewan komisaeris terhadap kesulitan keuangan dengan menggunakan analisis diskriminan (zscore). Efektivitas komite audit dapat dilihat dari komite audit, frekuensi pertemuan komite audit pengetahuan keuangan komite audit ukuran dewan komisaris independen dan leverage. Sampel penelitian ini 33 perusahaan yang terdaftar di Bursa Efek Indonesia dari tahun 2013-2015, yang di pilih dengan metode purposive sampling. Hasil menunjukkan bahwa jumlah komite audit, frekuensi pertemuan komite audit, pengetahuan keuangan komite audit dan ukuran perusahaan tidak berpengaruh terhadap kesulitan keuangan, sedangkan leverage berpengaruh positif signifikan. Kata kunci: financial distress, komite audit, analisis diskriminan (z-score), teori keagenan. abstract This study aims to analyze the effect of audit committee effectiveness and the size of the board of commissioners on financial difficulties by using discriminant analysis (zscore). The effectiveness of the audit committee can be seen from the audit committee, the frequency of audit committee meetings, financial knowledge, audit committee, independent board size and leverage. The samples of this study were 33 companies listed on the Indonesia Stock Exchange from 2013-2015, which were selected by purposive sampling method. The results show that the number of audit committees, frequency of audit committee meetings, audit committee financial knowledge and firm size do not affect financial difficulties, while leverage has a significant positive effect. Keywords: financial distress, audit committee, discriminant analysis (z-score), agency theory.