Pengaruh rasio likuiditas, leverage, sales growth,operating capacity, ukuran perusahaan, dan corporate governance terhadap financial distress

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Pengaruh rasio likuiditas, leverage, sales growth,operating capacity, ukuran perusahaan, dan corporate governance terhadap financial distress

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Oleh : Chairunnisa

Info Katalog

Nomor Panggil : 2018_TA_AK_023132011

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2018

Pembimbing 1 : Abubakar Arief

Subyek : Financial accounting;Objectives and characteristics of financial statements

Kata Kunci : financial distress, likuidity, leverage, sales growth, operating capacity, firm size, institutional

Status Posting : Published

Status : Lengkap

File Repositori

No.	Nama File	Hal.	Link
1.	2018_TA_AK_023132011_Halaman-judul.pdf
2.	2018_TA_AK_023132011_Bab-1.pdf
3.	2018_TA_AK_023132011_Bab-2.pdf
4.	2018_TA_AK_023132011_Bab-3.pdf
5.	2018_TA_AK_023132011_Bab-4.pdf
6.	2018_TA_AK_023132011_Bab-5.pdf
7.	2018_TA_AK_023132011_Daftar-pustaka.pdf
8.	2018_TA_AK_023132011_Lampiran.pdf

Abstrak
Abstract

P enelitian ini bertujuan untuk menguji pengaruh rasio keuangan, ukuran perusahaan dan corporate governance terhadap financial distress. Penelitian ini menggunakan sampel perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2014-2016. Rasio yang digunakan sebagai alat analisis adalah rasio likuiditas, leverage, sales growth dan operating capacity dan corporate governance diproksikan oleh kepemilikan institusional, kepemilikan manajerial, komisaris independen dan dewan direksi. Jumlah perusahaan manufaktur yang dijadikan sampel penelitian ini adalah 64 perusahaan dengan pengamatan selama 3 (tiga) tahun. Berdasarkan metode purposive sampling, total sampel penelitian adalah 192 laporan keuangan. Pengujian hipotesis dalam penelitian ini menggunakan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa rasio likuiditas, leverage, operating capacity dan corporate governance yang diproksikan oleh kepemilikan institusional, komisaris independen dan dewan direksi berpengaruh terhadap financial distress. Sebaliknya sales growth dan corporate governance yang diproksikan kepemilikan manajerial oleh tidak berpengaruh terhadap financial distress.

T he purpose of this research is to examine the effect of ratio financial, firm size, and corporate governance on financial distress. This research used the sample manufacturing companies which listed in Indonesian Stock Exchange during 2014-2016. The ratios financial analysis used is likuidity, leverage, sales growth and operating capacity and corporate governance which proxy by institutional ownership, managerial ownership, independent commissioner, and the amount of the board of director. The sampled in this study were 64 companies with 3 years observation. Based on purposive sampling method, sample consist of 192 financial statements in this research. Hypothesis in this research are tested by multiple linear regression analytical method. Data analysis show that ratios financial analysis used is likuidity, leverage, operating capacity and corporate governance which proxy by institutional ownership, independent commissioner, and the amount of the board of director have effect on the financial distress. Otherwise sales growth and corporate governance which proxy by managerial ownership do not have effect on the financial distress.