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PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP FINANCIAL DISTRESS (Studi Empiris Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2018)

Putri, Renny Silviana (2020) PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP FINANCIAL DISTRESS (Studi Empiris Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2018). Undergraduate thesis, Universitas Stikubank.

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Abstract

Penelitianuiniubertujuan untuk menguji dan menemukan bukti empiris mengenai pengaruh corporate governance yang dijelaskan oleh komisaris independen, komite audit, kepemilikanuinstitusional, kepemilikanumanajerial terhadapufinancial distress padauperusahaanumanufakturuyanguterdaftar diuBEI periode 2016-2018. Dalamupenelitianuini,uleverage dan profitabilitasndigunakan sebagainvariabelukontrol. Populasi dalam penelitian ini adalahuseluruh perusahaanumanufaktur yang terdaftarudi Bursa Efek Indonesia (BEI) padautahun 2016-2018. Sampeludipilih denganumenggunakannmetode purposive sampling dan hasilnya diperoleh sampel sebanyak 204 perusahaan. Alat analisi yangudigunakan dalamnpenelitian ini adalah regresinlogistik. Hasil pengujian menunjukkannbahwa komisarisnindependen berpengaruh negatifuterhadap financial distress. Sementara itu, komiteuaudit, kepemilikanuinstitusional dan kepemilikanumaajerial tidakuberpengaruh terhadap financial distress. Leverage sebagai variabelukontrol menunjukkan hasil yang sesuai dengan fungsinya, yaitu berpengaruh positif terhadap financial distress, danuprofitabilitas sebagai variabelukontrol tidak menunjukkanuhasil yang sesuai dengan fungsinya dan tidak berpengaruh terhadap financial distress. ABSTRACT This research aims to examine andufind empiricaluevidence about the influence of corporateugovernance that is explained by independent commissioners, auditucommittees, institutional ownership, managerialuownership of financial distress in manufacturingucompaniesulisted on the StockuExchange in the 2016-2018 period. In this study, leverage and profitability are used as controluvariables. Theupopulation in this studyuare all manufacturingucompaniesulisted on the IndonesiauStockuExchange (IDX) in 2016-2018. Samples wereuselected using a purposiveusampling methoduand the resultsuobtained were 204ucompanies. The analyticalutool used inuthis study is logisticuregression. The test results show that the independent commissioner has aunegative effectuon financial distress. Meanwhile, the audit committee, institutional ownership and managerial ownership dounot affectufinancial distress. Leverage as a control variable shows results that correspond to its function, which is a positiveueffect on financialudistress, and profitability as a control variable not shows results that are in accordance with its function, do not effect financial distress.

Item Type: Thesis (Undergraduate)
Additional Information: SKR.V.05.52.2053- NIM 16.05.52.0227
Uncontrolled Keywords: Kata Kunci: Financial Distress, Komisaris Independen, Komite Audit, Kepemilikan Institusional, Kepemilikan Manajerial, Leverage, dan Profitabilitas.
Subjects: H Social Sciences > H Social Sciences (General)
Faculty / Institution: Fakultas Ekonomika dan Bisnis > Program Studi Akuntansi
Depositing User: Lisa Noviani Maghfiroh
Date Deposited: 15 May 2020 02:18
Last Modified: 15 May 2020 02:18
URI: https://eprints.unisbank.ac.id/id/eprint/6804

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