PENGARUH KINERJA KEUANGAN DAN MEKANISME CORPORATE GOVERNANCE TERHADAP FINANCIAL DISTRESS (Studi empiris pada Perusahaan Pertambangan yang terdaftar di Bursa efek Indonesia)

Lisnawati, 7211413238 (2017) PENGARUH KINERJA KEUANGAN DAN MEKANISME CORPORATE GOVERNANCE TERHADAP FINANCIAL DISTRESS (Studi empiris pada Perusahaan Pertambangan yang terdaftar di Bursa efek Indonesia). Under Graduates thesis, Universitas Negeri Semarang.

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    Abstract

    Kinerja keuangan yang baik dan penerapan mekanismecorporate governance yang tepat dapat menghindarkan perusahaan dari financial distress.Tujuan dari penelitian ini adalah untuk menganalisis pengaruh kinerja keuangan dan mekanisme corporate governance terhadap financial distress. Populasi penelitian ini adalah perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI). Teknik pengambilan sampel pada penelitian ini menggunakanpurposive sampling. Data dikumpulkan dengan teknik dokumenter, dimana data yang diperoleh merupakan data sekunder. Data tersebut yaitu annual report dan laporan keuangan yang dipublikasikan perusahaan-perusahaan yang terdaftar di BEI. Metode analisis data menggunakan analisis statistik deskriptif dan analisis regresi logistik. Hasil penelitian menunjukkan bahwa profitabilitas, likuiditas, kepemilikan institusional, kepemilikan manajerial, dan komite audit tidak berpengaruh terhadap financial distress. Sedangkan leverage, growth, dan dewan komisaris berpengaruh terhadap financial distress. Simpulan penelitian ini yaitu leverage, growth, dan dewan komisaris berpengaruh terhadap financial distress. Saran untuk manajemen perusahaan sebaiknya hati-hati dalam menentukan pembiayaan yang berasal dari hutang.Selain itu, meningkatkan penjualan dan memperhatikan efektifitas serta kualitas dari rapat dewan komisaris juga perlu dilakukan untuk menghindarkan perusahaan dari financial distress. Good financial performance and proper implementation of corporate governance mechanisms can prevent companies from financial distress. This research aimed toanalyze the influence of financial performance and corporate governance mechanisms on financial distress. Population in this research was mining company that listed in Indonesia Stock Exchange (BEI). The sampling technique of this research using purposive sampling. Data were collected by documentary technique, which data obtained were secondary data.They were annual report and financial report which published by companies listed on BEI. The data were analysed using descriptive statistical analysis and logistic regression analysis. The results showed that profitability, liquidity, institutional ownership, managerial ownership, and audit committee had no effect on financial distress. While leverage, growth, and board of commissioner affected the financial distress. The conclusion of this research are leverage, growth, and the board of commissioners affected the financial distress. suggestions for company management are they should be careful in determining the funding that comes from debt. Besides, increasing sales and concerning to quality of the board meeting also need to be done to avoid the company from financial distress.

    Item Type: Thesis (Under Graduates)
    Uncontrolled Keywords: Kinerja keuangan, Mekanisme Corporate Governance, Financial Distress, Financial Performance, Corporate Governance Mechanism, Financial Distress
    Subjects: H Social Sciences > HB Economic Theory
    H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
    H Social Sciences > HF Commerce > HF5601 Accounting
    Fakultas: Fakultas Ekonomi > Akuntansi, S1
    Depositing User: S.Kom Heru Setyanto
    Date Deposited: 14 Feb 2018 13:47
    Last Modified: 30 Mar 2019 11:23

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