Bahwana, Dwi Pandri and Cacik Rut Damayanti, S.Sos., M.Prof.Acc., DBA. (2024) Pengaruh Corporate Governance, Earnings Management dan Financial Performance terhadap Financial Distress (Studi pada Sektor Paling Terdampak Covid-19 yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022). Sarjana thesis, Universitas Brawijaya.
Abstract
Data dari Perhimpunan Negara-Negara Asia Tenggara (ASEAN) menunjukkan bahwa Indonesia menempati peringkat keempat dalam pertumbuhan ekonomi dengan rata-rata 2,3% selama periode 2020-2022, meskipun mengalami penurunan pada tahun 2020 sebesar -2,1% akibat dampak COVID-19. Berdasarkan survei Badan Pusat Statistik tahun 2020, sektor transportasi & logistik, makanan & minuman, serta pariwisata & rekreasi adalah sektor yang paling terdampak COVID- 19. Penelitian ini menyoroti pentingnya implementasi corporate governance, khususnya komite audit, untuk mengurangi risiko finansial. Laporan keuangan yang transparan juga diperlukan untuk mengurangi praktik earnings management. Rasio keuangan untuk menilai kinerja perusahaan dan menganalisis tingkat financial distress perusahaan. Metode penelitian ini mengadopsi pendekatan kuantitatif dengan populasi perusahaan sektor paling terdampak Covid-19 di Bursa Efek Indonesia selama 2020-2022. Hasil menunjukkan bahwa pendidikan komite audit, frekuensi rapat komite audit, earnings management, return on asset, dan current ratio secara simultan berpengaruh signifikan terhadap financial distress. Namun, secara persial, hanya return on asset yang memiliki pengaruh parsial yang signifikan.
English Abstract
Data from the Association of Southeast Asian Nations (ASEAN) indicates that Indonesia ranked fourth in economic growth, averaging 2.3% during the period 2020-2022, despite experiencing a decline of -2.1% in 2020 due to the impact of COVID-19. According to the 2020 survey by the Central Statistics Agency (BPS), the transportation & logistics, food & beverage, and tourism & recreation sectors were most affected by COVID-19. This study highlights the importance of implementing corporate governance, especially audit committees, to reduce financial risks. Transparent financial reporting is also needed to mitigate earnings management practices. Financial ratios are used to assess company performance and analyze the level of financial distress. This research method adopts a quantitative approach with the population of sector companies most affected by Covid-19 on the Indonesian Stock Exchange during 2020-2022. The results indicate that audit committee education, audit committee frequensi meetings, earnings management, return on assets, and current ratio collectively significantly influence financial distress. However, partially, only return on assets has a significant partial effect.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | 0524030161 |
| Uncontrolled Keywords: | Komite Audit, Earnings Management, ROA, CR, Financial Distress |
| Divisions: | Fakultas Ilmu Administrasi > Ilmu Administrasi Bisnis / Niaga |
| Depositing User: | Unnamed user with username nova |
| Date Deposited: | 26 Jun 2024 07:15 |
| Last Modified: | 26 Jun 2024 07:15 |
| URI: | http://repository.ub.ac.id/id/eprint/220377 |
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