Analisis Pengaruh Struktur Kepemilikan, Struktur Dewan dan Komite Audit terhadap Kesulitan Keuangan pada Perusahaan yang Terdaftar di Bursa Efek Indonesia

Syeftiani, Resti Dwi (2019) Analisis Pengaruh Struktur Kepemilikan, Struktur Dewan dan Komite Audit terhadap Kesulitan Keuangan pada Perusahaan yang Terdaftar di Bursa Efek Indonesia. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

Tujuan dari penelitian ini yaitu untuk mengidentifikasi pengaruh dari tata kelola perusahaan terhadap kesulitan keuangan dengan menggunakan sampel perusahaan yang mendistribusikan dividen dan perusahaan non-manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) antara 2013 sampai 2017. Kesulitan keuangan menggunakan proksi Altman Z-Score. Indikator dari penelitian ini meliputi kepemilikan insiders, kepemilikan institusional, kepemilikan asing, kepemilikan pemerintah, ukuran dewan, dewan independen, komite audit, net profit margin, ukuran perusahaan, payout ratio, leverage dan sales growth. Teknik pengumpulan data pada penelitian ini yaitu menggunakan purposive sampling dan menggunakan program SPSS. Jumlah data 158 perusahaan atau sebanyak 790 data observasi dengan data outlier sebanyak 83 data. Metode dalam menganalisis pengaruh variabel independen terhadat variabel dependen menggunakan metode regresi logistik. Berdasarkan analisis data dan hasil uji yang dilakukan, dapat disimpulkan bahwa kepemilikan asing dan ukuran dewan memiliki pengaruh signifikan terhadap kesulitan keuangan, sedangkan kepemilikan insiders, kepemilikan institusional, kepemilikan pemerintah, dewan independen dan komite audit berpengaruh tidak signifikan terhadap kesulitan keuangan. ********************************************************************** This study aims to identify the effect of corporate governance on financial distress by using a sample of companies that distribute dividends and non-manufacturing companies from companies listed in Indonesia Stock Exchange (IDX) between 2013 and 2017. Financial distress is used as the proxy of Altman Z-Score. The indicator variables used in this study include insider ownership, institutional ownership, foreign ownership, government ownership, board size, board independence, audit committee, net profit margin, firm size, payout ratio, leverage, and sales growth. Data collection techniques used in this study were purposive sampling and used the SPSS Program. The number of data is 158 companies or as many as 790 observational data with outlier data of 83 data. The method used to variable using the logistics panel method. Based on the data analysis and the result of the test conducted, it can be concluded that foreign ownership and board size have a significant influence on financial distress, while insiders ownership, institutional ownership, government ownership, board independence and audit committee do not have a significant effect on financial distress.

Item Type: Thesis (Undergraduate)
Additional Information: Similarity: 23
Uncontrolled Keywords: corporate governance, financial distress, Altman Z-Score
Subjects: H Social Sciences > HF Commerce > Business
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
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 10:40
Last Modified: 05 Oct 2020 08:49
URI: http://repository.uib.ac.id/id/eprint/1978

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