%0 Generic %A FEBMI FERBIENTI, 1211031123 %C UNIVERSITAS LAMPUNG %D 2017 %F eprints:29682 %I FAKULTAS EKONOMI DAN BISNIS %T Pengaruh Struktur Dewan Komisaris, Kepemilikan Institusional, dan Karakteristik Komite Audit Terhadap Financial Distress %U http://digilib.unila.ac.id/29682/ %X Penelitian ini bertujuan untuk mengetahui pengaruh mekanisme corporate governance terhadap financial distress. Mekanisme corporate governance yang digunakan dalam penelitian ini adalah ukuran dewan komisaris, kepemilikan institusional, dan karakteristik komite audit yaitu ukuran komite audit dan rapat komite audit. Menggunakan 174 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada periode 2013-2015. Penelitian ini membuktikan bahwa frekuensi rapat komite audit memiliki hubungan negatif signifikan terhadap kemungkinan perusahaan mengalami financial distress. Sedangkan ukuran dewan komisaris, kepemilikan institusional, dan ukuran komite audit tidak memiliki pengaruh terhadap kemungkinan perusahaan mengalami financial distress. Kata Kunci: Corporate governance, agency cost, struktur dewan komisaris, kepemilikan institusional, komite audit dan financial distress. ABSTARCT The objective of this research is to measure the effects of corporate governance mechanisms related to financial distress. The corporate governance mechanisms examined in this study are the size board of commisioners, institutional ownership, and characteristics of audit committee (size and number of meeting). Based on the samples of 174 firm-years listed companies on the Indonesian Stock Exchange from 2013 to 2015. The results provided strong evidence for a negative relationship between the meeting frequency of audit committee and the probability of firm experienced in financial distress. There is no relationship between the size of board of commisioners, institutional ownership, size of audit committee with probability of firm experienced financial distressed. Keywords: Corporate governance, agency cost, board structure, institutional ownership, audit committee dan financial distress.