Khairunisa, G Nanda and Dr. Saparilla Worokinasih, S.Sos., M.Si (2020) Pengaruh Corporate Governance dan Profitabilitas Terhadap Financial Distress Studi pada perusahaan Tambang yang Terdaftar di Bursa Efek Indonesia Peirode 2015-2018. Sarjana thesis, Universitas Brawijaya.
Abstract
Tujuan penelitian ini adalah untuk mengetahui pengaruh corporate governance dan profitabilitas terhadap financial distress. Corporate Governance merupakan prinsip yang digunakan untuk mengarahkan dan mengendalikan perusahaan agar mencapai kesimbangan antara wewenang dan kekuatan. Sedangkan rasio profitabilitas dapat digunakan untuk mengukur kemampuan perusahaan dalam mencari keuntungan. Penelitian ini menggunakan perusahaan tambang sebagai sampel penelitian. Sebanyak 9 perusahaan digunakan menjadi sampel penelitian yang dipilih melalui teknik purposive sampling dari 50 perusahaan yang menjadi populasi. Variabel dependen dalam penelitian ini adalah financial distress sedangkan variabel independennya adalah dewan direksi, komisaris independen, komite audit, kepemilikan institusiona, Return on Equity dan Return on Asset yang diuji dengan menggunakan program SPSS. Pengambilan data diperoleh dari website Bursa Efek Indonesia berupa laporan keuangan dan laporan tahunan setiap perisajaan periode tahun 2015-2018. Hasil penelitian ini menunjukan bahwa dewan direksi memiliki pengaruh negatif signifikan terhadap financial distress, yang artinya semakin tinggi dewan direksi maka semaki kecil kemungkinan perusahaan mengalami financial distress. Proporsi komisaris independen memiliki pengaruh positif signifikan terhadap financial distress, yang artinya semakin tinggi proporsi komisaris independen maka semakin tinggi kemungkinan terjadinya financial distress. Komite audit memiliki pengaruh negatif signifikan terhadap terjadinya financial distress, yang artinya semakin tinggi jumlah komite audit dalam perusahaan maka semakin rendah kemungkinan perusahaan mengalami financial distress. Disisi lain kepemilikan institusiona, Return on Asset dan Return on Equity tidak memilki pengaruh yang signifikan terhadap terjadinya financial distress.
English Abstract
The purpose of this research is to know the influence of corporate governance and profitability of financial distress. Corporate Governance is a principle used to direct and control the company in order to achieve balance between authority and strength. While profitability ratio can be used to measure the ability of the company in seeking profit. This research uses mining companies as samples of research. A total of 9 companies were used to sample research selected through purposive sampling techniques from 50 companies that became populations. The dependent variable in the study is financial distress while its independent variable is the board of Directors, independent Commissioner, audit committee, ownership of Institusiona, Return on Equity and Return on Asset tested using SPSS program. Data retrieval is obtained from the Indonesia Stock Exchange website in the form of financial statements and annual reports of every 2015-2018 period. The results of this study show that the board has a significant negative influence on the financial distress, which means the higher the board of directors then the less likely the company has experienced financial distress. The proportion of independent Commissioners has a significant positive influence on the financial distress, which means that the higher proportion of independent commissioners is the higher the likelihood of financial distress. The audit committee has a significant negative influence on the occurrence of financial distress, which means that the higher number of audit committees in the company then the lower the likelihood of the company experiencing financial distress. On the other hand of institutional ownership, Return on Asset and Return on Equity have no significant influence on financial distress.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | 0520030104 |
| Uncontrolled Keywords: | Corporate Governance, Profitabilitas, Financial Distress, Corporate Governance, profitability, Financial Distress. |
| Subjects: | 600 Technology (Applied sciences) > 658 General management |
| Divisions: | Fakultas Ilmu Administrasi > Ilmu Administrasi Bisnis / Niaga |
| Depositing User: | Zainul Mustofa |
| Date Deposited: | 22 Jul 2022 01:49 |
| Last Modified: | 22 Jul 2022 01:49 |
| URI: | http://repository.ub.ac.id/id/eprint/192495 |
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