RANANTO WIDODO, . (2017) PENGARUH UKURAN DEWAN DIREKSI DAN UKURAN DEWAN KOMISARIS TERHADAP FINANCIAL DISTRESS. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.
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Abstract
Penelitian ini bertujuan untuk menguji pengaruh variabel ukuran dewan direksi, dan ukuran dewan komisaris terhadap financial distress. Penelitian ini menggunakan tiga variabel kontrol yaitu firms size, VaR, dan sales growth. Populasi pada penelitian ini adalah sebanyak 451 perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia tahun 2011-2014. Berdasarkan metode purposive sampling, jumlah perusahaan yang dijadikan sampel penelitian ini adalah sebanyak 21 perusahaan yang mengalami financial distress dan 21 perusahaan yang tidak mengalami financial distress dengan pengamatan 4 tahun. Total sampel penelitian adalah 84 laporan tahunan pada perusahaan yang mengalami financial distress. Kriteria financial distress dalam penelitian ini diukur dengan menggunakan metode interest coverage ratio (operating profit/interest expense), apabila nilai interest coverage ratio kurang dari satu nilainya, maka perusahaan akan dianggap sedang mengalami financial distress. Analisis data menggunakan regresi logistik dengan bantuan software E-views 9.0 dan SPSS 23. Hasil penelitian ini menunjukan bahwa ukuran dewan komisaris berpengaruh negatif signifikan terhadap financial distress, dan ukuran dewan direksi berpengaruh positif dan tidak signifikan terhadap financial distress. Sedangkan pada variabel kontrol menunjukan bahwa hanya ada satu variabel yang berpengaruh signifikan terhadap financial distress yaitu variabel VaR, dan variabel kontrol lainnya menunjukan bahwa tidak terdapat pengaruh signifikan antara firms size, dan sales growth terhadap financial distress pada perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2011-2014. This study aimed to examine the effect of variable size of the board of directors, and the board of comisioner to financial distress. This study uses three control variables that is the size firms, VaR, and sales growth. The population in this research were 451 non-financial companies listed on the Indonesia Stock Exchange in 2011-2014. Based on random sampling method, the number of companies sampled this study are as many as 21 companies experiencing financial distress and 21 companies were not experiencing financial distress with a 4-year observation. Total sample was 84 annual reports on companies experiencing financial distress. Criteria for financial distress in this study was measured using the interest coverage ratio (operating profit/interest expense), when value interest coverage ratio less than one value , so company would be considered are experiencing financial distress .Data analysis using logistic regression with the help of software E-views 9.0 and SPSS 23. These results indicate that the size of the board of commissioners significant negative effect on financial distress, and the size of the board of directors and no significant positive effect on the financial distress. While on the control variables shows that there is only one significant effect on the financial distress variable VaR, and the control variables others indicate that there is no significant effect between firms size, and sales growth to financial distress at the company's non-financial listed on the Indonesia Stock Exchange (BEI ) the period of 2011-2014.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Additional Information: | 1) Dr. Suherman, SE, M.Si 2) Dr. Gatot Nazir Ahmad, S.Si, M.Si |
| Subjects: | Ilmu Sosial > Keuangan |
| Divisions: | FE > S1 Manajemen |
| Depositing User: | sawung yudo |
| Date Deposited: | 10 Mar 2022 01:26 |
| Last Modified: | 10 Mar 2022 01:26 |
| URI: | http://repository.unj.ac.id/id/eprint/24072 |
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