PENGARUH CORPORATE GOVERNANCE, UKURAN PERUSAHAAN DAN KINERJA KEUANGAN TERHADAP FINANCIAL DISTRESS (Study Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2017)
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48629 |
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<?xml version="1.0"?>
<dc schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"><relation>http://repository.mercubuana.ac.id/48629/</relation><title>PENGARUH CORPORATE GOVERNANCE, UKURAN PERUSAHAAN DAN KINERJA KEUANGAN TERHADAP FINANCIAL DISTRESS (Study Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2017)</title><creator>NURAIDAH, FIFI</creator><subject>025.11 Finance/Keuangan</subject><subject>657 Accounting/Akuntansi</subject><subject>657.3 Financial Reporting (Financial Statements)/Laporan Keuangan</subject><subject>657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan</subject><subject>657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu</subject><subject>657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi</subject><subject>725.24 Financial Institutions/Lembaga Keuangan</subject><description>Financial Distress is a situation where the company’s operating cash flow
is inadequate to pay off current liabilities (such as account payable or interest
expense) and the company is forced to take corrective action. This study aims to
determine the effect of the audit committee, board of commissioners, current ratio,
and debt to equity ratio to financial distress calculated using Altman Z-score. The
population in this study are mining companies listed on the Stock Exchange in
2014-2017.
Data analysis techniques used approach analysis techniques statistical
Produch and Service Solutions (SPSS). The sample was 14 companies. The samples
using purposive sampling technique. The method of analysis used is multiple linear
regression analysis. Based on the results of multiple linear regression analysis with
a significance level of 5%.
The results showed that the board of commissioners had no effect on
financial, audit committee had an effect on financial distress, company size did not
influence financial distress, Likuiditas that was measured by the current ratio had
an effect on financial distress.
Keywords: Boards Of Commissioners Audit Committee, Firm Size, Likuiditas,
Financial Distress

Financial distress adalah suatu situasi dimana arus kas operasi perusahaan tidak memadahi untuk melunasi kewajiban-kewajiban lancar (seperti hutang dagang atau beban bunga) dan perusahaan terpaksa melakukan tindakan perbaikan. Penelitian ini bertujuan untuk mengetahui pengaruh dewan komisaris, komite audit, ukuran perusahaan dan kinerja keuangan terhadap financial distress yang dihitung menggunakan Altman Z-score. Populasi dalam penelitian ini adalah perusahaan pertambangan yang terdaftar di BEI pada tahun 2014-2017.
Teknik analisis data yang digunakan teknik analisis pendekatan Statistical Product and Service Solutions (SPSS). Sampel yang digunakan berjumlah 20 perusahaan. Pengambilan sampel dengan menggunakan teknik purposive sampling. Metode analisi yang digunakan adalah analisis regresi linear berganda. Berdasarkan hasil analisis regresi linear berganda dengan tingkat signifikasi 5%.
Hasil penelitian menunjukan bahwa, Dewan komisaris tidak berpengaruh terhadap financial distress, Komite audit berpengaruh terhadap financial distress, Ukuran perusahaan tidak berpengaruh terhadap financial distress, likuiditas yang diukur dengan cara current ratio berpengaruh terhadap financial distress.
Kata Kunci : Dewan Komisaris, komite audit ,Ukuran Perusahaan, Likuiditas, Financial Distress</description><date>2019-04-29</date><type>Thesis:Thesis</type><type>PeerReview:NonPeerReviewed</type><type>Book:Book</type><language>ind</language><identifier>http://repository.mercubuana.ac.id/48629/1/Cover.pdf</identifier><type>Book:Book</type><language>ind</language><identifier>http://repository.mercubuana.ac.id/48629/2/Abstrak.pdf</identifier><type>Book:Book</type><language>ind</language><identifier>http://repository.mercubuana.ac.id/48629/3/Surat%20Pernyataan%20Karya%20Sendiri.pdf</identifier><type>Book:Book</type><language>ind</language><identifier>http://repository.mercubuana.ac.id/48629/4/Lembar%20Pengesahan%20Skripsi.pdf</identifier><type>Book:Book</type><language>ind</language><identifier>http://repository.mercubuana.ac.id/48629/5/Kata%20Pengantar.pdf</identifier><type>Book:Book</type><language>ind</language><identifier>http://repository.mercubuana.ac.id/48629/6/Daftar%20ISI.pdf</identifier><type>Book:Book</type><language>ind</language><identifier>http://repository.mercubuana.ac.id/48629/7/Daftar%20Tabel.pdf</identifier><type>Book:Book</type><language>ind</language><identifier>http://repository.mercubuana.ac.id/48629/8/Daftar%20Gambar.pdf</identifier><type>Book:Book</type><language>ind</language><identifier>http://repository.mercubuana.ac.id/48629/9/Daftar%20Lampiran.pdf</identifier><type>Book:Book</type><language>ind</language><identifier>http://repository.mercubuana.ac.id/48629/10/BAB%201.pdf</identifier><type>Book:Book</type><language>ind</language><identifier>http://repository.mercubuana.ac.id/48629/11/BAB%20II.pdf</identifier><type>Book:Book</type><language>ind</language><identifier>http://repository.mercubuana.ac.id/48629/12/BAB%20III.pdf</identifier><type>Book:Book</type><language>ind</language><identifier>http://repository.mercubuana.ac.id/48629/13/BAB%20IV.pdf</identifier><type>Book:Book</type><language>ind</language><identifier>http://repository.mercubuana.ac.id/48629/14/BAB%20V.pdf</identifier><type>Book:Book</type><language>ind</language><identifier>http://repository.mercubuana.ac.id/48629/15/Daftar%20Pustaka.pdf</identifier><type>Book:Book</type><language>ind</language><identifier>http://repository.mercubuana.ac.id/48629/16/Lampiran.pdf</identifier><identifier> NURAIDAH, FIFI (2019) PENGARUH CORPORATE GOVERNANCE, UKURAN PERUSAHAAN DAN KINERJA KEUANGAN TERHADAP FINANCIAL DISTRESS (Study Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2017). S1 thesis, Universitas Mercu Buana Jakarta. </identifier><recordID>48629</recordID></dc>
|
| language |
ind |
| format |
Thesis:Thesis Thesis PeerReview:NonPeerReviewed PeerReview Book:Book Book |
| author |
NURAIDAH, FIFI |
| title |
PENGARUH CORPORATE GOVERNANCE, UKURAN PERUSAHAAN DAN KINERJA KEUANGAN TERHADAP FINANCIAL DISTRESS (Study Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2017) |
| publishDate |
2019 |
| topic |
025.11 Finance Keuangan 657 Accounting Akuntansi 657.3 Financial Reporting (Financial Statements) Laporan Keuangan 657.32 Preparing Financial Statements Menyiapkan Laporan Keuangan 657.4 Specific Fields of Accounting Bidang Akuntansi Tertentu 657.48 Analytical (Financial) Accounting Analisis (Keuangan) Akuntansi 725.24 Financial Institutions Lembaga Keuangan |
| url |
http://repository.mercubuana.ac.id/48629/1/Cover.pdf http://repository.mercubuana.ac.id/48629/2/Abstrak.pdf http://repository.mercubuana.ac.id/48629/3/Surat%20Pernyataan%20Karya%20Sendiri.pdf http://repository.mercubuana.ac.id/48629/4/Lembar%20Pengesahan%20Skripsi.pdf http://repository.mercubuana.ac.id/48629/5/Kata%20Pengantar.pdf http://repository.mercubuana.ac.id/48629/6/Daftar%20ISI.pdf http://repository.mercubuana.ac.id/48629/7/Daftar%20Tabel.pdf http://repository.mercubuana.ac.id/48629/8/Daftar%20Gambar.pdf http://repository.mercubuana.ac.id/48629/9/Daftar%20Lampiran.pdf http://repository.mercubuana.ac.id/48629/10/BAB%201.pdf http://repository.mercubuana.ac.id/48629/11/BAB%20II.pdf http://repository.mercubuana.ac.id/48629/12/BAB%20III.pdf http://repository.mercubuana.ac.id/48629/13/BAB%20IV.pdf http://repository.mercubuana.ac.id/48629/14/BAB%20V.pdf http://repository.mercubuana.ac.id/48629/15/Daftar%20Pustaka.pdf http://repository.mercubuana.ac.id/48629/16/Lampiran.pdf http://repository.mercubuana.ac.id/48629/ |
| contents |
Financial Distress is a situation where the company’s operating cash flow
is inadequate to pay off current liabilities (such as account payable or interest
expense) and the company is forced to take corrective action. This study aims to
determine the effect of the audit committee, board of commissioners, current ratio,
and debt to equity ratio to financial distress calculated using Altman Z-score. The
population in this study are mining companies listed on the Stock Exchange in
2014-2017.
Data analysis techniques used approach analysis techniques statistical
Produch and Service Solutions (SPSS). The sample was 14 companies. The samples
using purposive sampling technique. The method of analysis used is multiple linear
regression analysis. Based on the results of multiple linear regression analysis with
a significance level of 5%.
The results showed that the board of commissioners had no effect on
financial, audit committee had an effect on financial distress, company size did not
influence financial distress, Likuiditas that was measured by the current ratio had
an effect on financial distress.
Keywords: Boards Of Commissioners Audit Committee, Firm Size, Likuiditas,
Financial Distress
Financial distress adalah suatu situasi dimana arus kas operasi perusahaan tidak memadahi untuk melunasi kewajiban-kewajiban lancar (seperti hutang dagang atau beban bunga) dan perusahaan terpaksa melakukan tindakan perbaikan. Penelitian ini bertujuan untuk mengetahui pengaruh dewan komisaris, komite audit, ukuran perusahaan dan kinerja keuangan terhadap financial distress yang dihitung menggunakan Altman Z-score. Populasi dalam penelitian ini adalah perusahaan pertambangan yang terdaftar di BEI pada tahun 2014-2017.
Teknik analisis data yang digunakan teknik analisis pendekatan Statistical Product and Service Solutions (SPSS). Sampel yang digunakan berjumlah 20 perusahaan. Pengambilan sampel dengan menggunakan teknik purposive sampling. Metode analisi yang digunakan adalah analisis regresi linear berganda. Berdasarkan hasil analisis regresi linear berganda dengan tingkat signifikasi 5%.
Hasil penelitian menunjukan bahwa, Dewan komisaris tidak berpengaruh terhadap financial distress, Komite audit berpengaruh terhadap financial distress, Ukuran perusahaan tidak berpengaruh terhadap financial distress, likuiditas yang diukur dengan cara current ratio berpengaruh terhadap financial distress.
Kata Kunci : Dewan Komisaris, komite audit ,Ukuran Perusahaan, Likuiditas, Financial Distress |
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IOS5909.48629 |
| institution |
Universitas Mercu Buana |
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134 |
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library:university library |
| library |
Perpustakaan Universitas Mercu Buana |
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542 |
| collection |
Repository Universitas Mercu Buana |
| repository_id |
5909 |
| subject_area |
Econmics/Ilmu Ekonomi Communication/Komunikasi Engineering/Ilmu Teknik Measurement/Teknik Desain, Pengujian, Pengukuran, Kualitas, Perawatan, Pemeliharaan, Perbaikan |
| city |
Jakarta Barat |
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DKI JAKARTA |
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1 |
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IOS5909 |
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2019-05-09T00:37:00Z |
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2019-05-25T04:06:08Z |
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dc |
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1674510807778459648 |
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17.538404 |