Pengaruh Financial Indicators dan Efektivitas Komite Audit Terhadap Kondisi Financial Distress (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2020 – 2020)
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May 29, 2022
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Abstract
Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh financial indicators (meliputi current ratio, debt to equity ratio, return on assets dan total assets turnover) dan efektifitas komite audit (meliputi ukuran komite audit, independensi komite audit, frekuensi pertemuan komite audit dan kompetensi komite audit) terhadap financial distress pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Periode 2020-2020. Populasi penelitian ini adalah Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2020-2020. Data dalam penelitian ini adalah data kuantitatif dengan jenis data sekunder. Teknik pengambilan sampel adalah purposive sampling. Metode analisis data yang digunakan yaitu analisis regresi logistik. Hasil penelitian menunjukkan bahwa current ratio, debt to equity ratio, ukuran komite audit, independensi komite audit, frekuensi pertemuan komite audit dan kompetensi komite audit tidak berpengaruh terhadap financial distress. Sementara return on assets dan total assets turnover berpengaruh terhadap financial distress.
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Ramadaniyah, R., & Triana, A. (2022). Pengaruh Financial Indicators dan Efektivitas Komite Audit Terhadap Kondisi Financial Distress (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2020 – 2020). Jurnal Aplikasi Manajemen Dan Bisnis, 2(2), 11–30. https://doi.org/10.5281/zenodo.7416647
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