Firdaus, Yeni (2018) Pengaruh Kinerja Keuangan dan Good Corporate Governance Terhadap Terjadinya Financial Distress (Studi Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2014-2016). Sarjana thesis, Universitas Brawijaya.
Abstract
Perusahaan-perusahaan Indonesia tidak hanya bersaing dengan perusahaan di dalam negeri namun mereka mau tidak mau harus bersaing dengan perusahaan multinasional dan perusahaan-perusahaan dari negara lain. Perusahaan-perusahaan Indonesia dituntut mampu bersaing secara profesional pada skala dunia supaya dapat survive dan bahkan berkembang. Persaingan antar perusahaan yang semakin ketat menyebabkan biaya yang akan dikeluarkan oleh perusahaan akan semakin tinggi, hal ini akan mempengaruhi kinerja perusahaan. Apabila suatu perusahaan tidak mampu untuk bersaing dalam jangka waktu yang panjang maka perusahaan tersebut akan mengalami kerugian, yang pada akhirnya membuat suatu perusahaan mengalami kesulitan keuangan (financial distress). Faktor-faktor yang digunakan dalam penelitian yang dapat mempengaruhifinancial distress adalah dewan direksi, dewan komisaris, kepemilikan institusional, kepemilikan manajerial, current ratio, total liabilities to total asset, dan return on asset. Jenis penelitian yang digunakan adalah pengujian hipotesis dengan pendekatan kuantitatif. Sampel sebanyak 57 perusahaan dengan menggunakan teknik sampel jenuh. Perusahaan yang diteliti merupakan perusahaan yang memiliki data lengkap tentang variabel dewan direksi, dewan komisaris, kepemilikan institusional, kepemilikan manajerial, current ratio, total liabilities to total asset, dan return on asset yang terdaftar di Bursa Efek Indonesia periode 2014-2016. Tujuan penelitian ini adalah untuk menguji dan menganalisis pengaruh dewan direksi, dewan komisaris, kepemilikan institusional, kepemilikan manajerial, current ratio, total liabilities to total asset, dan return on asset terhadap financial distress. Metode analisis data yang digunakan adalah regresi logistik. Hasil dari penelitian ini menunjukkan bahwa return on asset berpengaruh negatif dan signifikan terhadap financial distress. Sedangkan dewan direksi, dewan komisaris, kepemilikan institusional, kepemilikan manajerial, current ratio, total liabilities to total asset tidak berpengaruh terhadap financial distress.
English Abstract
Indonesian companies not only compete with domestic companies but they must definitely compete with multinational companies and companies from other countries. Indonesian companies are required to be able to compete professionally on a world scale in order to survive and even develop. Competition between companies that is increasingly stringent causes the costs to be incurred by the company will be higher, this will affect the company's performance. If a company cannot compete for a long period of time, the company will suffer losses, which in turn make the company experience financial difficulties. Previous signs of financial difficulties are known, the better for company management because with the beginning of the company's management knowing it, the company management will be able to make improvements to anticipate conditions that caused bankruptcy. Factors used in research that can affect financial difficulties are the board of directors, board of commissioners, institutional ownership, managerial ownership, current ratio, total liabilities to total assets, and return on assets. The type of research used is testing hypotheses with a quantitative approach. A sample of 57 companies used purposive sampling technique. The companies studied were companies that had complete data on the variables of the board of directors, board of commissioners, institutional ownership, managerial ownership, current ratio, total liabilities to total assets, and profits on assets listed on the Indonesia Stock Exchange for the 2014-2016 period. The purpose of this study is to examine and analyze the influence of the board of directors, board of commissioners, institutional ownership, managerial ownership, current ratio, total liabilities to total assets, and asset returns to financial pressure. Data analysis method used is logistic regression. The results of this study indicate that return on assets has a negative and significant effect on financial distress. While the board of directors, board of commissioners, institutional ownership, managerial ownership, current ratio, total liabilities to total assets do not affect financial distress.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FIA/2018/1007/051811739 |
| Uncontrolled Keywords: | Kinerja Keuangan, Good Corporate Governance, Financial Distress Financial Performance, Good Corporate Governance, Financial distress |
| Subjects: | 600 Technology (Applied sciences) > 658 General management > 658.1 Organization and financial management > 658.15 Financial management |
| Divisions: | Fakultas Ilmu Administrasi > Ilmu Administrasi Bisnis / Niaga |
| Depositing User: | Budi Wahyono Wahyono |
| Date Deposited: | 21 May 2019 02:11 |
| Last Modified: | 18 Oct 2021 02:17 |
| URI: | http://repository.ub.ac.id/id/eprint/165256 |
Preview |
Text
Yeni Firdaus.pdf Download (5MB) | Preview |
Actions (login required)
 |
View Item |