PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

Lubis, Juliani (2015) PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA. Undergraduate thesis, UNIMED.

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Abstract

Permasalahan dalam penelitian ini adalah apakah jumlah komite audit berpengaruh terhadap terjadinya financial distress pada perusahaan, apakah independensi komite audit berpengaruh terhadap terjadinya financial distress pada perusahaan, apakah frekuensi pertemuan komite audit berpengaruh terhadap terjadinya financial distress pada perusahaan, apakah kompetensi anggota komite audit berpengaruh terhadap terjadinya financial distress pada perusahaan. Tujuan penelitian ini adalah untuk menguji pengaruh jumlah komite audit terhadap terjadinya financial distress pada perusahaan, kedua, pengaruh independensi komite audit terhadap terjadinya financial distress pada perusahaan, ketiga, pengaruh frekuensi pertemuan komite audit terhadap terjadinya financial distress pada perusahaan, keempat, pengaruh kompetensi komite audit terhadap terjadinya financial distress pada perusahaan. Populasi pada penelitian ini adalah 136 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2011-2013 dan di download dari situs www.idx.co.id. Berdasarkan metode purposive sampling, sampel yang diperoleh sebanyak 110 perusahaan yang terdiri dari 55 perusahaan financial distress dan 55 perusahaan non financial distress. Kriteria financial distress dalam penelitian ini diukur dengan menggunakan metode interest coverage ratio. Analisis data menggunakan regresi logistik dengan bantuan SPSS 19.Hasil penelitian menunjukkan bahwa, pertama, jumlah komite audit tidak berpengaruh terhadap financial distress, kedua, independensi komite audit tidak berpengaruh signifikan terhadap financial distress, ketiga, frekuensi pertemuan komite audit berpengaruh negatif signifikan terhadap financial distress, keempat, kompetensi komite audit tidak berpengaruh terhadap financial distressKesimpulan penelitian adalah diketahui bahwa pertama, tidak ada pengaruh jumlah komite audit terhadap kemungkinan terjadinya financial distress pada perusahaan, kedua,tidak ada pengaruh independensi komite audit terhadap kemungkinan terjadinya financial distress pada perusahaan, ketiga, ada pengaruh frekuensi pertemuan komite audit terhadap kemungkinan terjadinya financial distress pada perusahaan, keempat, tidak ada pengaruh kompetensi komite audit terhadap kemungkinan terjadinya financial distress pada perusahaan.

Item Type: Thesis (Undergraduate)
Contributors:
ContributionNameNIDN/NIDK
Thesis advisorSitumeang, Chandra198007012006041002
Call Number: SK-2015 AKT 101
Keywords: Financial distress, jumlah koite audit, independendi, frekuensi pertemuan, kompetensi.
Subjects: H Social Sciences > HB Economic Theory. Demography
H Social Sciences > HG Finance
H Social Sciences > HG Finance > HG1706 Accounting. Bookkeeping
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: Mrs Intan Nurhidayati
Date Deposited: 21 Aug 2016 08:21
URI: http://digilib.unimed.ac.id/id/eprint/14589

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