Analisis Pengaruh Corporate Governance Terhadap Financial Distress Perusahaan Non Keuangan
No Thumbnail Available
Date
2017-07-18
Authors
Ayu Ratna Sari, Hemas
Journal Title
Journal ISSN
Volume Title
Publisher
Politeknik Negeri Batam
Abstract
This study aims to examine the influence of corporate governance on financial
distress non-financial companies listed on the IDX period 2010-2015. Corporate
governance is proxied by the size of the board of commissioners, the proportion
of independent board of commissioners, managerial ownership, institutional
ownership, and the number of members of the audit committee. The data used
are secondary data in the form of annual reports of non-financial companies in
Indonesia. This research was conducted on 11 non-financial companies in
Indonesia Stock Exchange. Sampling technique using purposive sampling and
meet the criteria of the sample. This research was tested by multiple linear
regression analysis. The result of this research is the disclosure of board of
commissioner size, and audit committee has significant positive effect on
financial distress, the proportion of independent board of commissioner,
managerial ownership and institutional ownership have no significant effect on
financial distress. This research is only limited to non-financial sector companies,
so further research is suggested to use the company in all other sectors so it has
more sample size.
Description
Keywords
Manajemen Bisnis, Akuntansi Manajerial, Enforcement and corporate governance, Management and Auxiliary Service, Manajemen dan Ilmu yang Berkaitan