PENGARUH CORPORATE GOVERNANCE DALAM MEMITIGASI FINANCIAL DISTRESS ( Studi Terhadap Perusahaan Transportasi yang Terdaftar pada Bursa Efek Indonesia Periode 2010-2014)

MUTHIA PRIMA NIRMALA, 1211031116 (2016) PENGARUH CORPORATE GOVERNANCE DALAM MEMITIGASI FINANCIAL DISTRESS ( Studi Terhadap Perusahaan Transportasi yang Terdaftar pada Bursa Efek Indonesia Periode 2010-2014). FAKULTAS EKONOMI DAN BISNIS, UNIVERSITAS LAMPUNG.

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Abstrak

Studi ini meneliti apakah mekanisme corporate governance dapat memitigasi financial distress di perusahaan transportasi di Indonesia. Khususnya, penelitian ini ingin meneliti apakah variabel corporate governance, dalam hal ini komisaris independen, kepemilikan institusional, kompetensi komite audit, dan opini audit, berpengaruh negatif signifikan dengan financial distress di perusahaan jasa transportasi di Bursa Efek Indonesia. Sampel yang digunakan dalam penelitian ini diambil dari 20 perusahaan jasa transportasi dari 2010-2014 dengan metode purposive sampling. Data diperoleh dari laporan tahunan perusahaan yang diterbitkan dari Bursa Efek Indonesia dari 2010-2014 dan website perusahaan. Dengan menggunakan analisis regresi logistik, penelitian ini menunjukkan bahwa mekanisme corporate governance memiliki pengaruh negatif dalam financial distress. Kata kunci: komisaris independen, kepemilikan institusional, kompetensi komite audit, opini audit, financial distress CORPORATE GOVERNANCE INFLUENCES IN MITIGATING FINANCIAL DISTRESS (Study in Transportation Companies Listed In Indonesian Stock Exchange Year 2010-2014) This study examines whether corporate governance (CG) can mitigate financial distress in Indonesia transportation industry. Particulary, this research wants to variable of CG, which represented by independent commissioner, institustional ownership, audit committee competence, and audit opinion, have significant negative relationship with financial distress in transportation industry in Indonesian Stock Exchange. This research obtains samples from 20 transportation companies with purposive sampling as sampling method, and gathered 95 firm-years observation from 2010 to 2014 as the sample. Data were collected from Annual Report companies published by Indonesia Stock Exchange from 2010 until 2014 and also from each company’s website. By using logistic regression analysis, this research shows that CG mechanism have negative influence on financial distress.This mean that these CG mechanism have important role in mitigating financial distress, Keyword : independent commissioner, institutional ownership, audit committee competence, audit opinion, financial distress.

Tipe Karya Ilmiah: Skripsi
Subyek: H Ilmu Sosial = Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
H Ilmu Sosial = Social Sciences > HF Commerce > HF5601 Accounting
Program Studi: Fakultas Ekonomi dan Bisnis > Prodi Akuntansi
Depositing User: 4578841 . Digilib
Date Deposited: 20 Aug 2016 03:21
Last Modified: 20 Aug 2016 03:21
URI: http://digilib.unila.ac.id/id/eprint/23505

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