Pengaruh Laba, Arus Kas Dan Corporate Governance Terhadap Financial Distress (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2011-2015)

Al-Buhuts (e-Journal)

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Title Pengaruh Laba, Arus Kas Dan Corporate Governance Terhadap Financial Distress (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2011-2015)
 
Creator santoso, septy indra
 
Description This study aimed to examine the effect of earnings, cash flow and corporate governance on financial distress. The corporate governance in this study using the indicator managerial ownership, institutional ownership and the board size.
 The population in this of the manufacturing companies listed on Indonesia Stock Exchange at the period of 2011-2015. Based on the criteria purposive sampling method, samples obtained is 28 companies in period 2011-2015 so obtain 140 observations. This study used logistic regression analysis.
 The result of this research showed that manajerial ownership has a positive effect and the board size have negative effect on the financial distress condition. This research failed to does not effect of the earnings, cash flow and institutional ownership of the financial distress condition.
Penelitian ini bertujuan untuk menguji pengaruh laba, arus kas dan corporate governance terhadap financial distress. Corporate governance yang digunakan dalam penelitian ini menggunakan indikator kepemilikan manajerial, kepemilikan institusional dan ukuran dewan direksi.
 Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) dari periode pengamatan 2011-2015. Berdasarkan kriteria purposive sampling, sampel yang diperoleh sebanyak 28 perusahaan pada periode 2011-2015, sehingga diperoleh 140 data observasi. Penelitian ini menggunakan regresi logistik sebagai alat analisis data.
 Hasil penelitian ini menunjukkan bahwa kepemilikan manajerial memiliki pengaruh positif dan ukuran dewan direksi memiliki pengaruh negatif terhadap kondisi financial distress. Penelitian ini tidak berhasil membuktikan pengaruh laba, arus kas dan kepemilikan institusional terhadap kondisi financial distress.
 
Publisher Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo
 
Date 2017-06-30
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://journal.iaingorontalo.ac.id/index.php/ab/article/view/428
10.30603/ab.v13i01.428
 
Source Al-Buhuts; Vol 13 No 01 (2017): Volume 13 Nomor 1, Juni 2017; 01-22
2442-823X
1907-0977
 
Language eng
 
Relation http://journal.iaingorontalo.ac.id/index.php/ab/article/view/428/605
 
Rights Copyright (c) 2017 Al-Buhuts
 

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