DETAIL KOLEKSI

Pengaruh board of director, audit committee size, arus kas operasi, dan inventory turnover terhadap financial distress


Oleh : Giovanni Bima Adityatama

Info Katalog

Nomor Panggil : 023002104012

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2023

Pembimbing 1 : Hermi

Subyek : Auditing;Financial statements

Kata Kunci : board of director, audit committee size, operating cash flow, inventory turnover, financial distres

Status Posting : Published

Status : Lengkap


File Repositori
No. Nama File Hal. Link
1. 2023_TA_SAK_023002104012_Halaman-Judul.pdf
2. 2023_TA_SAK_023002104012_Lembar-Pengesahan.pdf -1
3. 2023_TA_SAK_023002104012_Bab-1-Pendahuluan.pdf
4. 2023_TA_SAK_023002104012_Bab-2-Landasan-Teori.pdf
5. 2023_TA_SAK_023002104012_Bab-3-Metodologi-Penelitian.pdf 11
6. 2023_TA_SAK_023002104012_Bab-4-Analisis.pdf 21
7. 2023_TA_SAK_023002104012_Bab-5-Simpulan.pdf
8. 2023_TA_SAK_023002104012_Daftar-Pustaka.pdf
9. 2023_TA_SAK_023002104012_Lampiran.pdf

P Penelitian ini bertujuan untuk menguji pengaruh board of director, auditcommittee size, arus kas operasi, dan inventory turnover terhadap financial distress.Populasi dalam penelitian ini adalah perusahaan sektor energi yang terdaftar di BursaEfek Indonesia (BEI) pada tahun 2019 – 2022. Teknik penentuan sampelmenggunakan metode purposive sampling diperoleh 212 sampel perusahaan.Penelitian ini menggunakan data sekunder yang bersumber dari annual report, auditedfinancial statement, dan website perusahaan. Data diolah dengan menggunakanprogram SPSS (Software Product and Service Solution) versi 25.0.Hasil dari penelitian ini menunjukkan bahwa board of director berpengaruhnegatif terhadap financial distress, audit committee size berpengaruh negatif terhadapfinancial distress, arus kas operasi berpengaruh negatif terhadap financial distress, daninventory turnover berpengaruh negatif terhadap financial distress.

T This study aims to examine the effect of board of director, audit committee size,operating cash flow, and inventory turnover on financial distress. The population inthis study are sector energy listed on the Indonesia Stock Exchange (IDX) in 2019 –2022. The sampling technique used the purposive sampling method, 212 samplecompanies were obtained. This study uses secondary data that comes from annualreports, audited financial statements, and company websites. Data was processedusing SPSS (Software Product and Service Solution) version 25.0.The results of this study indicate that the board of director has a negative effecton financial distress, audit committee size have a negative effect on financial distress,operating cash flow has a negative effect on financial distress, and inventory turnoverhas a negative effect on financial distress.

Bagaimana Anda menilai Koleksi ini ?