PENGARUH KOMISARIS INDEPENDEN, DEWAN DIREKSI,KOMITE AUDIT DAN INTELLECTUAL CAPITAL TERHADAP FINANCIAL DISTRESS

MILENDA, YORA and Tjandrakirana DP, Rina and Nurullah, Asfeni (2021) PENGARUH KOMISARIS INDEPENDEN, DEWAN DIREKSI,KOMITE AUDIT DAN INTELLECTUAL CAPITAL TERHADAP FINANCIAL DISTRESS. Undergraduate thesis, Sriwijaya University.

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Abstract

Financial distress is a condition where the company's financial condition is in a crisis, it can also be said that the company has decreased funds in running its business which can be caused by a decrease in income from sales or results of operations carried out by the company to earn a profit. However, the income is not commensurate with the many obligations or debts that have matured. The purpose of this study is to determine the effect of independent board, board of directors, audit committee, and intellectual capital on financial distress. The object of this research is a retail company listed on the Indonesia Stock Exchange in 2017-2020. Based on the purposive sampling method and predetermined criteria, there were 15 companies selected as samples. The research hypothesis was tested using multiple linear regression analysis using SPSS 26. The results showed that independent commissioners and the board of directors had no effect on financial distress. Meanwhile, the audit committee and intellectual capital have a negative effect on financial distress.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Komisaris Independen, Dewan Direksi, Komite Audit, Intellectual Capital, Financial Distress, Teori Agensi, Resource Based Theory
Subjects:	H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Yora Milenda
Date Deposited:	03 Nov 2021 07:36
Last Modified:	03 Nov 2021 07:36
URI:	http://repository.unsri.ac.id/id/eprint/57073

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