PENGARUH EFEKTIVITAS KOMITE AUDIT TERHADAP FINANCIAL DISTRESS (Studi Empiris Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2008-2011)

NURESA, Ardina and HADIPRAJITNO, Basuki (2013) PENGARUH EFEKTIVITAS KOMITE AUDIT TERHADAP FINANCIAL DISTRESS (Studi Empiris Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2008-2011). Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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Abstract

This study analyzes the impact of audit committee effectiveness on financial distress by using discriminant analysis (z-score). The effectiveness of audit committee can be seen from size of audit committee, independence of audit committee, frequency of audit committee meeting, and financial knowledge of audit committee. This study use one control variable is firm size. Population that use in this study is 603 listed manufacturing firms in Indonesia Stock Exchange in 2008-2011. Based on purposive sampling method, there are 209 firms. Data analysis using logistic regression with SPSS 16. The results show that frequency of audit committee meeeting and financial knowledge of audit committee have significant negatively affect to financial distress

Item Type:Thesis (Undergraduate)
Additional Information:financial distress, audit commitee, discriminant analysis (zscore), agency theory
Uncontrolled Keywords:financial distress, audit commitee, discriminant analysis (zscore), agency theory
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:38933
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:11 Apr 2013 09:12
Last Modified:11 Apr 2013 09:12

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