Analisis Pengaruh Corporate Governance Terhadap Financial Distress Perusahaan Non Keuangan
| dc.contributor.advisor | sinarti, sinarti | |
| dc.contributor.author | Ayu Ratna Sari, Hemas | |
| dc.date.accessioned | 2022-12-26T07:34:20Z | |
| dc.date.available | 2022-12-26T07:34:20Z | |
| dc.date.issued | 2017-07-18 | |
| dc.description.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. | en_US |
| dc.description.abstrak | Penelitian ini bertujuan untuk meneliti pengaruh corporate governance terhadap financial distress perusahaan non keuangan yang terdaftar di BEI periode 2010- 2015. Corporate governance yang diproksikan dengan ukuran dewan komisaris, proporsi dewan komisaris independen, kepemilikan manajerial, kepemilikan institusional, dan jumlah anggota komite audit. Data yang digunakan adalah data sekunder berupa laporan tahunan perusahaan non keuangan di Indonesia. Penelitian ini dilakukan pada 11 perusahaan non keuangan di Bursa Efek Indonesia. Teknik pengambilan sampel menggunakan purposive sampling dan memenuhi kriteria sampel. Penelitian ini diuji dengan uji analisis regresi berganda. Hasil dari penelitian ini adalah pengungkapan ukuran dewan komisaris, dan komite audit berpengaruh positif signifikan terhadap financial distress, sedangkn proporsi dewan komisaris independen, kepemilikan manajerial serta kepemilikan institusional tidak berpengaruh signifikan terhadap financial distress. Penelitian ini hanya terbatas pada perusahaan sektor non keuangan, maka penelitian selanjutnya disarankan menggunakan perusahaan di semua sektor lain sehingga mempunyai jumlah sampel lebih banyak. | en_US |
| dc.identifier.uri | https://repository.polibatam.ac.id/xmlui/handle/123456789/425 | |
| dc.publisher | Politeknik Negeri Batam | en_US |
| dc.subject | Manajemen Bisnis | en_US |
| dc.subject | Akuntansi Manajerial | en_US |
| dc.subject | Enforcement and corporate governance | en_US |
| dc.subject | Management and Auxiliary Service | en_US |
| dc.subject | Manajemen dan Ilmu yang Berkaitan | en_US |
| dc.title | Analisis Pengaruh Corporate Governance Terhadap Financial Distress Perusahaan Non Keuangan | en_US |
| dc.title.alternative | Analysis of the Effect of Corporate Governance on the Financial Distress of Non-Financial Companies | en_US |
| dc.type | Thesis | en_US |