Analisis pengaruh good corporate governance terhadap financial distress

DETAIL KOLEKSI

Analisis pengaruh good corporate governance terhadap financial distress

5.0

Oleh : Fiona

Info Katalog

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2011

Pembimbing 1 : Hexana Sri Lastanti

Subyek : Financial - accounting ;corporate governance

Kata Kunci : institutional ownership, managerial ownership, independent commissioner, audit committee, financial

Status Posting : Published

Status : Lengkap

File Repositori

No.	Nama File	Hal.	Link
1.	2011_TA_AK_023060145_7.pdf
2.	2011_TA_AK_023060145_6.pdf
3.	2011_TA_AK_023060145_5.pdf
4.	2011_TA_AK_023060145_4.pdf
5.	2011_TA_AK_023060145_3.pdf
6.	2011_TA_AK_023060145_2.pdf
7.	2011_TA_AK_023060145_1.pdf

Abstrak
Abstract

M Mekanisme tata kelola perusahaan dipercaya mempunyai dampak yang kuat terhadap kinetja perusahaan. Implementasi tata kelola perusahaan pada satu perusahaan dapat berbeda dengan implementasi tata kelola di perusahaan lain, tergantung karakteristik perusahaan tersebut. Tujuan penelitian ini adalah menganalisa pengaruh struktur kepemilikan manajerial, kepemilikan institusional, ukuran dewan direksi, komisaris independen, dan komite Audit terhadap kemungkinan perusahaan mengalami kondisi permasalahan keuangan (financial distress), pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Dalam penelitian ini menggunakan perhitungan interest coverage ratio. Data di peroleh dari 50 perusahaan dengan kurun waktu 2007 - 2009 yang telah di seleksi menggunakan teknik purposive sampling, dan metode yang digunakan adalah pooled cross sectionallogit regression. Hasil penelitian menunjukkan bahwa kepemilikan institusional, kepemilikan manajerial, komisaris independen, dan komite audit secara uji serentak maupun individu tidak mempunyai pengaruh terhadap kemungkinan perusahaan mengalami permasalahan keuangan. Tetapi pada dewan direksi dan dewan komisaris mempunyai pengaruh yang signifikan terhadap kemungkinan perusahaan mengalami permasalahan keuangan.

C Corporate governance mechanisms are believed to have strong impact on the companies' performance. The implementation of corporate governance in one company might be different to the implementation of corporate governance in others, due to the characteristics of the company. The Purpose of this study was to analyze the influence of the structure of managerial ownership, institutional ownership, size of the board of directors, the independent commissioner and the audit committee of the possibility of companies experiencing financial problems condition (financial distressed), the manufacturing companies listed in Indonesia Stock Exchange. In this study using calculation interest coverage ratio. Data collected from 50 companies with a range of time from 2007 to 2009 this selection was purposive sampling technique, and the method that used was pooled cross sectionallogit regression. The results show that institutional ownership, managerial ownership, independent commissioners, and audit committee simultaneously test or individual does not have the influence to the possibility of companies experiencing financial problems. But on the board of directors and the board of commissioners has a significant effect on the possibility of companies experiencing financial problems.