Pengaruh Pengetahuan Keuangan Komite Audit, Ukuran Komite Audit dan Komisaris Independen Komite Audit Terhadap Financial Distress (Studi Pada Perusahaan Manufaktur yang Terdaftar Di BEI Tahun 2012-2015)

Kristian, Michelle (2017) Pengaruh Pengetahuan Keuangan Komite Audit, Ukuran Komite Audit dan Komisaris Independen Komite Audit Terhadap Financial Distress (Studi Pada Perusahaan Manufaktur yang Terdaftar Di BEI Tahun 2012-2015). Karya Ilmiah Dosen. ISSN 978-602-70083-4-2

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Abstract

The objective of this research was to examine the effect of audit committee effectiveness towards financial distress. In this research, Financial knowledge of audit committee, audit committee size, commissioner independence of audit committee in order to measure audit committee effectiveness. Financial distress was measured by Altman Z-Score Model with five ratios. The object in this research was companies that are experiencing financial distress and were listed at Indonesia Stock Exchange (IDX) for period 2012 until 2015. The sample was selected by using purposive sampling method and the secondary data used in this research was analyzed by using multiple regression method. In total, there were 22 companies that fulfill the requirements set by the researcher. The results of this research were audit committee effectiveness, simultaneously had significant effect on financial distress. Audit committee effectiveness proxied by financial knowledge of audit committee had negative significant effect on financial distress, while audit committee effectiveness proxied by audit committee size, commissioner independence of audit committee had no positive effect on financial distress.

Item Type: Article
Subjects: Karya Ilmiah Dosen > Fakultas Ekonomi
Divisions: Fakultas Ekonomi > Akuntansi
Fakultas Ekonomi > Manajemen
Depositing User: Ekonomi FE Tarumanagara
Date Deposited: 17 May 2017 10:55
Last Modified: 17 May 2017 10:55
URI: http://repository.untar.ac.id/id/eprint/905

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