Pengaruh Efektivitas Komite Audit Terhadap Financial Distress (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di BEI Tahun 2017-2019)

Pane, Angel Wulan Sari (2021) Pengaruh Efektivitas Komite Audit Terhadap Financial Distress (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di BEI Tahun 2017-2019). Ringkasan Skripsi thesis, STIE YKPN.

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Ringkasan Skripsi Angel Wulan Sari Pane 111729962.pdf

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Abstract

This research was conducted to analyze the impact of audit committee effectiveness on financial distress. The data used in this research is secondary data, namely annual report in 2017-2019. Independent variable used in this study are size of audit committee, competence of audit committee, independence of audit committee and frequency of audit committee meeting, and. Dependent variable in this study is financial distress as measured by the Altman Z-Score. This research using control variable is firm size. Based on the purposive sampling method, there are 126 samples consist of 66 non-financial distressed firms and 60 financial distress firms. Data analysis using logistic regression with SPSS15. The result show that independence of audit committee has significant negative affect with financial distress.

Item Type: Thesis (Ringkasan Skripsi)
Additional Information: Skripsi dapat dibaca di Perpustakaan dengan call number PAN P 7220/2021
Uncontrolled Keywords: audit committee, financial distress, Altman Z-score
Subjects: AKUNTANSI > Audit
Divisions: Program Sarjana > Ringkasan Skripsi Akuntansi
Depositing User: Unnamed user with email webmaster@stieykpn.ac.id
Date Deposited: 23 Feb 2023 01:28
Last Modified: 23 Feb 2023 01:28
URI: http://repositorybaru.stieykpn.ac.id/id/eprint/641

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