PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP FINANCIAL DISTRESS

Condi, Yabes (2021) PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP FINANCIAL DISTRESS. Undergraduate thesis, Universitas Pembangunan Jaya.

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7. Abstract.pdf

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Abstract

This study aims to determine the effect of audit committee characteristics on financial distress in food and beverages sub-sector companies listed on the Indonesia Stock Exchange in 2015-2019. The population in this study is of all food and beverages sub sector manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2019 period, totaling 30 companies. The sample was determined using a purposive sampling technique, with the number of samples that met the criteria as many as 12 companies. This study uses secondary data obtained from the Indonesia Stock Exchange website in the form of financial reports and annual reports for the 2015-2019 period. The results of the research conducted indicate that the size of the audit committee has no significant effect on financial distress. The independence of the audit committee members has a negative and significant effect on financial distress. The frequency of audit committee meetings has a positive and significant effect on financial distress. The competence of the audit committee has a positive and significant effect on financial distress. Simultaneously, the size of the audit committee, the independence of the audit committee members, the frequency of audit committee meetings, and the competence of the audit committee have an effect on financial distress.

Item Type: Karya Tulis Ilmiah (KTI) (Undergraduate)
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Humaniora dan Bisnis > Prodi Akuntansi
Depositing User: Muhafilah
Date Deposited: 18 Jan 2022 04:20
Last Modified: 18 Jan 2022 04:20
URI: http://eprints.upj.ac.id/id/eprint/2129

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