Pengaruh board's structure terhadap financial dustress pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia
P Penelitian ini bertujuan untuk menguji apakah terdapat pengaruh board’s structure terhadap financial distress pada perusahaan. Sampel yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (IDX) periode 2012-2016. Variabel independen dalam penelitian ini adalah corporate governance (board size, board composition, audit committee independence), variabel kontrol yaitu profitability dan variabel dependennya adalah financial distress. Jumlah sampel penelitian adalah sebanyak 79 perusahaan manufaktur dengan menggunakan purposive sampling. Metode analisis menggunakan multiple regression dan uji hipotesa. Hasil penelitian ini menunjukkan bahwa board composition berpengaruh positif terhadap financial distress. Board size, audit committee independence, dan profitability berpengaruh negatif terhadap financial distress. Perusahaan perlu meningkatkan corporate governance dan profitability untuk menghindari financial distress.
T This study aims to determine the effect of board's structure to financial distress on the company. The sample used in this research is a manufacturing company listed in Indonesia Stock Exchange (IDX) period 2012-2016. Independent variables in this research are corporate governance (board size, board composition, audit committee independence), the control variable is profitability and the dependent variable is financial distress. The number of research samples are 79 manufacturing companies by using purposive sampling. Analysis method using multiple regression and hypothesis test. The results of this study indicate that board composition has a positive impact to financial ditress. Board size, audit committee independence, and profitability have negative impact to financial distress. The Firms need to increase the corporate governance and profitability to avoid the financial distresss