Analisis Pengaruh Tata kelola Perusahaan terhadap Kesulitan Keuangan Perusahaan yang terdapat di Bursa Efek Indonesia

Anggraini, Ditha Dwi (2019) Analisis Pengaruh Tata kelola Perusahaan terhadap Kesulitan Keuangan Perusahaan yang terdapat di Bursa Efek Indonesia. Undergraduate thesis, Universitas Internasional Batam.

[img]
Preview
Text
s-1542049-abstract-en.pdf

Download (133kB) | Preview
[img]
Preview
Text
s-1542049-abstract-id.pdf

Download (116kB) | Preview
[img]
Preview
Text
s-1542049-bibliography.pdf

Download (535kB) | Preview
[img]
Preview
Text
s-1542049-chapter1.pdf

Download (524kB) | Preview
[img]
Preview
Text
s-1542049-chapter2.pdf

Download (1MB) | Preview
[img]
Preview
Text
s-1542049-chapter5.pdf

Download (334kB) | Preview
[img]
Preview
Text
s-1542049-cover-id.pdf

Download (19kB) | Preview

Abstract

Laporan keuangan sebagai salah satu tolak ukur dalam pengambilan keputusan sangat memerlukan perhatian, khususnya dalam kualitas audit yang dilaksanakan. Penelitian ini bertujuan untuk menganalisis pengaruh tata kelola keuangan perusahaan terhadap kesulitan keuangan perusahaan yang terdapat di Bursa efek indonesia (BEI) tahun 2013 sampai dengan 2017. Pengambilan pada sampel penelitian ini memakai metode purposive sampling. Variabel penelitian yang dipakai adalah konsentrasi kepemilikan, kepemilikan institusional, jumlah komisaris, ukuran dewan dan ukuran perusahaan. Menggunakan regresi logistik biner untuk mengetahui pengaruh variabel independen terhadap variabel dependen dan diproses menggunakan program SPSS versi 21. Hasil dari penelitian ini menyimpulkan bahwa variabel konsentrasi kepemilikan, kepemilikan institusional, jumlah komisaris tidak berpengaruh signifikan terhadap kesulitan keuangan, dan variabel ukuran dewan dan ukuran perusahaan mempengaruhi signifikan positif terhadapkesulitan keuangan ********************************************************************** Financial statements as one of the benchmarks in decision making really need attention, especially in the quality of audits conducted. This study aims to analyze the effect of corporate financial governance on corporate financial difficulties found on the Indonesia Stock Exchange (IDX) in 2013 to 2017. Intake in this research sample using purposive sampling method. The research variables used are ownership concentration, institutional ownership, number of commissioners, board size and company size. Using binary logistic regression to determine the effect of independent variables on the dependent variables and processed using SPSS version 21. The results of this study concluded that the variables of ownership concentration, institutional ownership, the number of commissioners had no significant effect on financial difficulties, and the variable size of the board and company size had a significant positive effect on financial difficulties.

Item Type: Thesis (Undergraduate)
Additional Information: Similarity: 20
Uncontrolled Keywords: institutional ownership, ownership concentration, company size, board size and number of commissioners.
Subjects: H Social Sciences > HF Commerce > Business
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: School of Economic and Business > Accounting
SWORD Depositor: Admin Repository Universitas Internasional Batam
Depositing User: Admin Repository Universitas Internasional Batam
Date Deposited: 21 Oct 2019 10:14
Last Modified: 05 Oct 2020 08:06
URI: http://repository.uib.ac.id/id/eprint/1947

Actions (login required)

View Item View Item