PENGARUH KOMITE AUDIT, KOMISARIS INDEPENDEN DAN RASIO KEUANGAN TERHADAP FINANCIAL DISTRESS (PADA PERUSAHAAN SUB SEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2017)
Daftar Isi:
- This study aims to determine the Effect of the Audit Committee, Independent Commissioners, and Financial Ratios on Financial Distress. The population in this study is the Property and Real Estate Sub Sector companies listed on the Indonesia Stock Exchange for the 2014-2017 Period. The sample in this study were 40 out of 10 companies that met the criteria. The sampling technique in this study uses the purposive sampling method. The results of this study indicate that leverage has a negative effect on Financial Distress. While the Audit Committee, Independent Commissioner, Liquidity, and Profitability do not affect the Financial Distress.. Keywords: Financial Distress, Audit Committee, Independent Commissioner, Liquidity, Profitability, and Leverage. Penelitian ini bertujuan untuk mengetahui Pengaruh Komite Audit, Komisaris Independen, dan Rasio Keuangan Terhadap Financial Distress. Populasi dalam penelitian ini perusahaan Sub Sektor Property dan Real Estate yang terdaftar di Bursa Efek Indonesia Periode 2014-2017. Sampel dalam penelitian ini sebanyak 40 dari 10 perusahaan yang memenuhi kriteria. Tektik pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling. Hasil penelitian ini menunjukan bahwa Leverage berpengaruh negatif terhadap Financial Distress. Sedangkan Komite Audit, Komisaris Independen, Likuiditas, dan Profitabilitas tidak berpengaruh terhadap Financial Distress. Kata kunci : Financial Distress, Komite Audit, Komisaris Independen, Likuiditas, Profitabilitas, dan Leverage