PENGARUH EFEKTIVITAS KOMITE AUDIT TERHADAP FINANCIAL DISTRESS (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia tahun 2012-2014)

PURBA , Yohanna Bregiba Lolaninta BR and LAKSITO, Herry (2016) PENGARUH EFEKTIVITAS KOMITE AUDIT TERHADAP FINANCIAL DISTRESS (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia tahun 2012-2014). Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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Abstract

This study investigates the impact of audit committee effectivity on financial distress. This study use three charachteristics of audit committee that is size of audit committee, frequency of audit committee meeting and competence of audit committee. This study use one control variable is leverage. Population that use in this study is 405 manufacture listed firms in Indonesia Stock Exchange in 2012-2014. Based on purposive sampling method, there are 211 samples that consist of 55 financially distressed firms and 156 non financially distressed firms. Financial distress criteria is measure by discriminant value by Altman 1968 (Z-score). Data analysis using logistic regression with SPSS 21. The result from this study show that frequency audit committee meeting has significant negative affect with financial distress

Item Type:Thesis (Undergraduate)
Additional Information:Financial distress, audit committee, leverage, Z-score
Uncontrolled Keywords:Financial distress, audit committee, leverage, Z-score
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:48912
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:18 May 2016 13:57
Last Modified:18 May 2016 13:57

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