PENGARUH STRUKTUR KEPEMILIKAN INSTITUSIONAL, KOMISARIS INDEPENDEN, KOMITE AUDIT, LIKUIDITAS DAN LEVERAGE DALAM MEMPREDIKSI TERJADINYA FINANCIAL DISTRESS (Studi Empiris Pada Perusahaan Ritel Yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2015-2018
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Institusion
Universitas Mercu Buana
Author
EKAWARNI, SITI MEISYAROH
Subject
025.11 Finance/Keuangan
Datestamp
2020-02-28 08:03:11
Abstract :
This study aims to empirically prove the influence of institutional ownership, the Independent Board of Commissioners, Audit Committee Competence, liquidity and leverage on Financial distress. The sample is determined based on the purposive sampling method so that 30 company samples are obtained.. The type of data used is secondary data obtained from the Indonesia Stock Exchange for the period of 2015-2018 for 4 years in a row. This study uses the analytical method used is logistic regression analysis through SPSS version 23. The results of this study indicate that (1) Institutional Ownership has a negative effect on financial distress (2) Independent Commissioners have a negative effect on financial distress (3) The Audit Committee has no significant effect on financial distress (4) Liquidity has a significant effect on financial distress and (5) leverage significant effect on financial distress. Keywords: Institutional Ownership, Independent Commissioners, Audit Committee, liquidity and leverage, Financial distress.Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh dari Kepemilikan institusional, Dewan Komisaris Independen , Kompetensi Komite Audit, likuiditas dan leverage terhadap Financial distress. Sampel ditentukan berdasarkan metode purposive sampling sehingga diperoleh 30 sampel perusahaan. Jenis data yang digunakan adalah data sekunder yang diperoleh dari Bursa Efek Indonesia periode 2015-2018 secara berturut-turut selama 4 tahun. Penelitian ini menggunakan Metode analisis yang digunakan adalah analisis regresi logistik melalui program SPSS versi 23. Hasil penelitian ini menunjukkan bahwa (1) Kepemilikan Institusional berpengaruh negatif terhadap financial distress (2) Komisaris independen berpengaruh negatif terhadap financial distress (3) Komite Audit tidak berpengaruh signifikan terhadap financial distress (4) Likuiditas berpengaruh signifikan terhadap financial distress dan (5) leverage berpengaruh signifikan terhadap financial distress. Kata kunci: Kepemilikan Institusional , Komisaris Independen, Kompetensi Komite Audit, likuiditas dan leverage, Financial distress.
This study aims to empirically prove the influence of institutional ownership, the Independent Board of Commissioners, Audit Committee Competence, liquidity and leverage on Financial distress. The sample is determined based on the purposive sampling method so that 30 company samples are obtained.. The type of data used is secondary data obtained from the Indonesia Stock Exchange for the period of 2015-2018 for 4 years in a row. This study uses the analytical method used is logistic regression analysis through SPSS version 23. The results of this study indicate that (1) Institutional Ownership has a negative effect on financial distress (2) Independent Commissioners have a negative effect on financial distress (3) The Audit Committee has no significant effect on financial distress (4) Liquidity has a significant effect on financial distress and (5) leverage significant effect on financial distress. Keywords: Institutional Ownership, Independent Commissioners, Audit Committee, liquidity and leverage, Financial distress.Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh dari Kepemilikan institusional, Dewan Komisaris Independen , Kompetensi Komite Audit, likuiditas dan leverage terhadap Financial distress. Sampel ditentukan berdasarkan metode purposive sampling sehingga diperoleh 30 sampel perusahaan. Jenis data yang digunakan adalah data sekunder yang diperoleh dari Bursa Efek Indonesia periode 2015-2018 secara berturut-turut selama 4 tahun. Penelitian ini menggunakan Metode analisis yang digunakan adalah analisis regresi logistik melalui program SPSS versi 23. Hasil penelitian ini menunjukkan bahwa (1) Kepemilikan Institusional berpengaruh negatif terhadap financial distress (2) Komisaris independen berpengaruh negatif terhadap financial distress (3) Komite Audit tidak berpengaruh signifikan terhadap financial distress (4) Likuiditas berpengaruh signifikan terhadap financial distress dan (5) leverage berpengaruh signifikan terhadap financial distress. Kata kunci: Kepemilikan Institusional , Komisaris Independen, Kompetensi Komite Audit, likuiditas dan leverage, Financial distress.
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